VAT, Value Added Tax taxpayer
general taxpayer smallscale taxpayer levy rate
provision of processing, repairing and replacement services tax rate
concurrently deal in goods or provide taxable services of different tax rates output tax input tax
total of all the prices and all other fees exclusive of
competent tax authorities bear credit
special VAT invoices
deduction vouchers of VAT non-VAT taxable items VAT exempt items Tax-exempted goods collective welfare abnormal losses
qualification verification assessable price
minimum VAT threshold withholding person
the time of occurrence of payment obligations of VAT import declaration
obligation of VAT withholding customs duty tariffduty
special VAT invoices
business with fixed establishment business without fixed base report and pay tax
tax administration certification of outbound business activities overdue taxes withholding tax
payment period of VAT
be paid on transaction basis exemption and refund of tax export declaration documents repay the tax refunded Business Tax
Provisional Regulations of the PRC on Business Tax territory
immovable property taxable items
specific tax rates applicable to sb
taxable activities under different taxable items consideration cargo
subcontractsubcontractor
re-lending business exemptexemption
tax exemption or reduction items liability to Business Tax
Business Tax withholding agents
the place for the payment of Business Tax Business Tax assessable period
Business Tax taxable items and tax rates table scope of charge
transportation industry construction
finance and insurance industry
posts and telecommunications industry culture and sports entertainment service industry
individual proprietorship enterprise partnership enterprise resident enterprise taxable income amount total income amount
income from selling goods
income from providing labor services income from transferring property
equity investment gains, such as dividend, bonus interest incomes rental income royalty income
income from accepting donations the treasury appropriations administrative feesgovernmental funds
public welfare donations
surcharge nfor overdue tax payment pecuniary punishment fines
losses of confiscated properties sponsorship expenditures
long-term deferred expenditures rebuild
carry forward prevail
payable tax amount
preferential tax treatments NPO, non-profit organization small meager-profit enterprise high-tech enterprise startup investment downsize
withholding by sources obligatory withholder
special adjustments to tax payments arm's length transaction arm's length principlefair deal
pricing arrangement
transitional preferential tax treatments administration of tax levy
the Law of PRC on Administration of Tax Collection tax year
pay in advance .,增值税VAT Value Added Tax ..纳税人taxpayer -一般纳税人general taxpayer --小规模纳税人smallscale taxpayer .征收税率levy rate .,提供加工、修理修配劳务provision of processing repairing and replacement services .税率tax rate .兼营不同税率的货物或者应税劳务concurrently deal in goods or provide taxable services of different tax rates .销项税额output tax -进项税额input tax .全部价款和价外费用.不包括，除……之外exclusive of 主管税务机关competent tax authorities .(,).承受，忍受bear..抵扣credit .增值税专用发票special VAT invoices .增值税扣税凭证deduction vouchers of VAT.-非增值税应税项目non-VAT taxable items .免征增值税项目VAT exem items 免税货物Tax-exempted goods .集体福利collective welfare .非正常损失abnormal losses .资格认定qualification verification .计税价格assessable price .（入口，门槛，开始，临界值）增值税起征点minimum VAT threshold .扣缴义务人withholding person .增值税纳税义务发生时间the time of occurrence of payment obligations of VAT.（纳税品等的申报，申诉书，宣布，公告）进口申报，进口报关import declaration .增值税扣缴义务obligation of VAT withholding .海关，习惯关税customs duty 关税，关税表；征收关税，定额税tariff 关税duty .增值税专用发票special VAT invoices.（设施，机构，设立，公司）固定业户business without .非固定业户business with fixed base .申报纳税report and pay tax .外出经营活动税收管理证明tax administration certification of outbound business activities .逾期未付税款overdue taxes .代扣所得税，预扣税withholding tax .增值税的纳税期限payment period of VAT .按次纳税，以交易为基础纳税be paid on transaction basis .（退款，偿还）退（免）税exemption and refund of tax .出口报关文件export declaration documents.补缴已退的税款repay the tax refunded.营业税Business Tax .（临时的，暂时的，暂定的）中华人民共和国营业税暂行条例.领土，领域territory.不动产immovable property .税目taxable items ..对……具体适用的税率specific tax rates applicable to sb .不同税目下的应税行为taxable activ..对价
..货物，船货
..分包合同，转包合同.转包，分包承包商.-转贷业务
..被豁免的，被免除的.免除，豁免.免税者，被免除义务者免除，豁免，免税
.（减少，下降，缩小）免税、减税项目.营业税的纳税义务.营业税扣缴义务人.营业税纳税地点.营业税纳税期限.营业税税目税率表-征收范围-交通运输业-.建筑业-金融保险业-邮电通讯业-文化体育业-.娱乐业-.服务业
.（所有权）个人独资企业合伙企业.居民企业.应纳税所得额.收入总额
-销售货物收入-提供劳务收入-转让财产收入
-,,股息、红利等权益性投资收益-利息收入-租金收入
-（版税，特许权使用费，专利税，皇室）特许权使用费收入-(捐款，捐赠)接受捐赠收入.财政拨款；.行政事业性收费.政府性基金
.（.福利，幸福.福利的）公益性捐赠支出
.（.额外费，超载.追加罚款，使……负担过重，使……装载过多）税收滞纳金.（应付罚款的，金钱的）罚金..罚款
.被没收财物的损失
.（赞助，发起，保证人的地位）赞助支出.-长期待摊费用..改建.结转
..胜过，占优势.应纳税额.税收优惠.,-非营利组织.-小型微利企业.-高新技术企业
.（启动，开办）创业投资..削减，缩小规模.源泉扣缴
.（义务的，必须的，义不容辞的）扣缴义务人.特别纳税调整.’公平交易公平原则公平交易.定价安排
.（变迁的，过渡期的）（优先的，选择的，特惠的）过渡性税收优惠.征收管理
.中华人民共和国税收征收管理法.纳税年度.预缴
配套朗读MP3请加QQ453617479索要
enterprise income tax return payable or refundable taxes deregistration formalities deregistrationformalities domicile
wages and salaries
.企业所得税纳税申报表.应缴应退税款.办理注销登记手续撤销注册，取消登记..手续
..住宅，住所，永久居住地.使定居.工资、薪金
individual industrial and commercial householdscontracted or leased operation remuneration for personal service author's remuneration royalty
contingent income progressive rate flat rate
excessively high
additional tax can be levied at a rate treasury bond / national debt financial debentureswelfare benefits survivorn pensions relief payments
insurance indemnities international conventions income exempt from tax taxable income
the additional deduction for expenses creditable amount file one's tax return
withholding in full for all taxpayers self-reporting taxpayer tax authorities
pay in advance in monthly installment
excess payment refunded and deficiency repaid savings deposit handling fees
schedule of individual income tax rates tax base
tax avoidance tax evasion
refund after collection collect and remit tax withhold and remit tax the first profit-making year
temporary trips out of the country state treasury
refund of the income tax paid on the reinvested amount export-oriented enterprise special economic zone non-deductible expenses temporary differences excise duty
ad valorem collection quantity-based collection
city maintenance and construction tax duty paid price resource tax
urban and township land use tax house property tax
farmland conversion tax vehicle acquisition tax
vehicle and vessel usage tax vehicle and vessel tax stamp ntax deed tax fuel tax
security transaction tax social insurance tax urban real estate tax agriculture tax
animal husbandry tax
SAT, State Administration of Taxation tax inspection report tax planning .（.家庭.家庭的，日常的）个体工商户.承包、承租经营.劳务报酬.’稿酬
.特许权使用费.偶然所得
.（.先进的，进步的）累计税率.比例税率.畸高的.加成征收./国债金融债券.福利费
.（.幸存者，生还者）抚恤金
.（救济，减轻，解除，安慰）救济金.保险赔款
.（约定，协定，惯例，大会）国际公约.免税所得.应纳税所得.附加减除费用.扣除额
.’办理纳税申报.全员全额扣缴.-自行申报纳税人.税务机关.分月预缴.多退少补
.（.存款，保证金.存放，沉淀）储蓄存款.手续费
.个人所得税税率表.税基.避税-逃税.先征后退.代收代缴.代扣代缴
.-第一个获利年度.临时离境.国库
.再投资退税.-出口型企业.经济特区
.-不可抵扣的费用.暂时性差异
.（消费税，货物税，动词时，意为收税，切除）消费税.从价计征从量计征
.（维修，维护，保持）城市维护建设税.完税价格.资源税
.（城市的）（镇区，小镇）城镇土地使用税.房产税.耕地占用税.车辆购置税.车船使用税.车船税
.（.邮票，印记，标志.铭记，标出）印花税
.（法律术语：契据，证书，动词时，意为立契转让）契税.（燃料）燃油税.证券交易税.社会保险税.城市房地产税.（农业）农业税
.（饲养，务农，耕种，家政）牧业税.,国家税务总局.纳税检查报告.税务筹划
因篇幅问题不能全部显示，请点此查看更多更全内容