State Administration for Taxation1 国家税务总局
Local Taxation bureau 地方税务局
Business Tax 营业税
Inpidual Income Tax 个人所得税
Income Tax for Enterprises企业所得税
Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税
tax returns filing 纳税申报
taxes payable2 应缴税金
the assessable period for tax payment 纳税期限
the timing3 of tax liability arising 纳税义务发生时间
consolidate4 reporting 合并申报
the local competent tax authority 当地主管税务机关
the outbound business activity 外出经营活动
Tax Inspection5 Report 纳税检查报告
tax avoidance 逃税
tax evasion6 避税
tax base 税基
refund7 after collection 先征后退
withhold8 and remit9 tax 代扣代缴
collect and remit tax 代收代缴
income from authors remuneration 稿酬所得
income from remuneration for personal service 劳务报酬所得
income from lease of property 财产出租所得
income from transfer of property 财产出售所得
contingent10 income 偶然所得
resident 居民
non-resident 非居民
tax year 纳税年度
temporary trips out of 临时离境
flat rate 比率税率
withholding11 income tax 预提税
withholding at source 源泉扣缴
State Treasury12 国库
tax preference 税收打折
the first profit-making year 第一个获利年度
refund of the income tax paid on the reinvested amount 再投资退税
export-oriented enterprise 出口型企业
technologically13 advanced enterprise 先进技术企业
Special Economic Zone 经济特区
2. 税收英语对话――营业税
标题：能介绍一下营业税的常识吗
TOPIC: Would you please give the general introduction of the business tax?
对话内容：
纳税人：我公司立刻就要营业了，能介绍一下营业税的常识吗？
Taxpayer14: my company will begin business soon, but I have little knowledge about the business tax. Can you introduce it?
税务局：尽我所能吧！一般地说，提提供税业务、出售无形资产和出卖不动产都要交纳营业税。
Tax official: I will try my best. Generally speaking ,the business tax is levied15 on the taxable service ,the transfer of intangible asset and sale of the immovable property within china .
纳税人：什么是应税业务？
Taxpayer: what do you mean by the taxable services?
税务局：税法有明确的规定。譬如交通运输、建筑安装、金融保险等。不包含加工、维修、修配业务，由于它们要缴增值税。
Tax official: they are the definite items stipulated16 by the law, such as the transportation, construction, finance , insurance and the like .they do not include the processing, repairs, and replacement17 services, for they are subject to the value added tax.
纳税人：不动产好理解，无形资产指什么？
Taxpayer: it is easy to understand the immovable property, but what do you mean by the intangible asset?
税务局：指各种专有权，如专利权、专有技术版权、商标等。
Tax official: it means the royalties18, include patent right, proprietary19 technology, copy right, trademark20 right, and so on.
纳税人：计税收入怎么样确定？
Taxpayer: what about the tax base?
税务局：大部分状况下指全部价款包含价外成本。
Tax official: in most case, it is the total consideration received, including additional fees and charges.
纳税人：预收的价款也计算在内吗？
Taxpayer: does that include the turnover21 received in advance?
税务局：对于无形资产和不动产是如此。
Tax official: yes, it does in the case of transfer of the intangible assets or immovable property .
纳税人：免费赠送呐？
Taxpayer: and what about the donation?
税务局：不动产的免费赠送要视同销售，不过计税额要经过核定。
Tax official: the donation is taxable in the case of transfer of the immovable property. But the turnover will be assessed by the tax authority.
纳税人：收款是外币如何解决？
Taxpayer: what can we do if we receive turnover in the form of foreign currency?
税务局：按收入当日或当月1日的汇率换算。
Tax official: you can transfer the foreign currency into Reminbi at exchange rate based upon either the date or the first day of the month, that the Taxable item happened .
纳税人：营业税税率是多少？
Taxpayer: how about the tax rate?
税务局：一般是3%到达5%，娱乐业是5%到20%。
Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.
纳税人：你说的对我太有帮助了，谢谢！
Taxpayer: what you have said is very helpful, thank you
