税收报表英语词汇

【来源：易教网 更新时间：2025-11-27】

admission tax 入场税

allowable tax credit 税款可抵免税;准予扣除税额

amended tax return 修正后税款申报书

animal slaughter tax 动物屠宰税

annual income tax return 年度所得税申报表

assessed tax. 估定税额

assessment of tax 税捐估定

asset tax 资产税

back tax 欠缴税款;未缴税额

business tax （工商）营业税;工商税

capital tax 资本税:<美>按资本额稽征;<英>指资本利得税和资本转让税（＝[缩]ctt）<英>资本转让税

capital transfer tax 资本转移税;资本过户税

company income tax / company tax 公司所得税

corporate profit tax / corporation profit tax 公司利润税;公司利得税

corporate profits after taxes <美>公司税后利润（额）;公司税后收益（额）

corporate profits before taxes <美>公司税前利润（额）;公司税前收益（额）

corporation tax act <美>公司税法

corporation tax rate 公司税税率

deferred income tax 递延所得税

deferred income tax liability 递延所得税负债

deferred tax 递延税额;递延税额

development tax 开发税;发展税

direct tax 直接税

dividend tax 股利税;股息税

earnings after tax （＝[缩]eat）(纳)税后盈利;（纳）税后收益（额）

earnings before interest and tax （＝[缩]ebit）缴付息税前收益额;息税前利润

effective tax rate 实际税率

employment tax 就业税;职业税;雇用税

entertainment tax 娱乐税;筵席捐

estate tax 遗产税

estimated income tax payable 估计应付所得税;预估应付所得税

estimated tax 估计税金

exchange tax 外汇税

excise tax ①［国内］税;［国内］货物税

②营业税;执照税

export tax 出口税

export tax relief 出口税额减免

factory payroll taxes 工厂工薪税

factory tax ［产品］出厂税

fine for tax overdue 税款滞纳金

fine on tax makeup 补税罚款

franchise tax 特许经营税;专营税

free of income tax （＝[缩]f.i.t.）<美>免付所得税

import tax 进口税

income before interest and tax 利息前和税前收益

income after taxes 税后收益;税后利润

income tax （[缩]＝it）所得税

income tax benefit 所得税可退税款

income tax credit 所得税税额抵免

income tax deductions 所得税扣款;所得税减除额

income tax exemption 所得税免除额

income tax expense 所得税费用

income tax law 所得税法

income tax liability 所得税负债

income tax on enterprises 企业所得税

income tax payable 应付所得税

income tax prepaid 预交所得税

income tax rate 所得税率

income tax return 所得税申报表

income tax surcharge 所得附加税

income tax withholding 所得税代扣

increment tax;tax on value added 增值税

individual income tax return 个人所得税申报表

individual tax 个人税

inheritance tax <美>继承税;遗产税;遗产继承税

investment tax credit （＝[缩]itc/i.t.c.）<美>投资税款减除额;投资税款宽减额;投资减税额

liability for payroll taxes 应付工薪税

local tax / rates 地方税

luxury tax 奢侈（品）税

marginal tax rate 边际税率

notice of tax payment 缴税通知;纳税通知书

nuisance tax <美>繁杂捐税;小额消费品税

payroll tax 工薪税;工资税;<美>工薪税

payroll tax expense 工薪税支出;工资税支出

payroll tax return 工薪所得税申报书;工资所得税申报书

personal income tax 个人所得税

personal income tax exemption 个人所得税免除

personal tax 对人税;个人税;直接税

prepaid tax 预付税捐

pretax earnings 税前收益;税前盈余;税前盈利

pretax income 税前收入;税前收益;税前所得

pretax profit 税前利润

product tax 产品税

production tax 产品税;生产税

profit tax 利得税;利润税

progressive income tax 累进所得税;累退所得税

progressive income tax rate 累进所得税率

progressive tax 累进税

progressive tax rate 累进税率

property tax 财产税

property tax payable 应付财产税

property transfer tax 财产转让税

rate of taxation;tax rate 税率

reserve for taxes 税捐准备（金）纳税准备（金）

retail taxes 零售税

sales tax 销售税;营业税

tax accountant 税务会计师

tax accounting 税务会计

tax accrual workpaper 应计税金计算表

tax accruals 应计税金;应计税款

tax accrued / accrued taxes 应计税收

tax administration 税务管理

tax audit 税务审计;税务稽核

tax authority 税务当局

tax benefit <美>纳税利益

tax benefit deferred 递延税款抵免

tax bracket 税（收等）级;税别;税阶;税档

tax collector 收税员

tax credits <美>税款扣除数;税款减除数

tax deductible expense 税收可减费用

tax deductions <美>课税所得额扣除数

tax due （到期）应付税款

tax evasion 逃税;漏税;偷税

tax exemption / exemption of tax　/ tax free 免税（额）

tax law 税法

tax liability 纳税义务

tax loss 纳税损失;税损

tax on capital profit 资本利得税;资本利润税

tax on dividends 股息税;红利税

tax payment 支付税款;纳税

tax penalty 税务罚款

tax rate reduction 降低税率

tax rebate （出口）退税

tax refund 退还税款

tax return 税款申报书;纳税申报表

tax savings 税金节约额

tax withheld 扣缴税款;已预扣税款

tax year 课税年度;纳税年度

taxable 可征税的;应纳税的

taxable earnings 应税收入

taxable income （＝[缩]ti）可征税收入（额）;应（课）税所得（额）;应（课）税收益（额）

taxable profit 应（课）税利润

taxation guideline 税务方针;税务指南

taxes payable 应缴税金，应付税款

tax-exempt income 免税收入;免税收益;免税所得

tax-free profit 免税利润

taxpayer 纳税人

transaction tax 交易税;流通税

transfer tax ①转让税;过户税②交易税

turnover tax 周转税;交易税

undistributed taxable income 未分配课税所得;未分配应税收益

untaxed income 未纳税所得;未上税收益

use tax 使用税

value added tax （＝[缩]vat）增值税

wage bracket withholding table 工新阶层扣税表

withholding income tax <美>预扣所得税;代扣所得税

withholding of tax at source 从源扣缴税款

withholding statement 扣款清单;扣缴凭单

withholding tax 预扣税款