服务英语·机场退税 脱贫词库

additional tax 附加税

allowable tax credit 退税额度

amended tax return 修正后纳税申报书

assessed tax 估定税额

back tax 欠缴税款／未缴税额

deferred tax 递延税额／递延税额

direct tax 直接税

effective tax rate 实际税率

entertainment tax 娱乐税

exchange tax 外汇税

excise tax 特种消费税

export tax 出口税

export tax relief 出口税额减免

fine for tax overdue 税款滞纳金

fine on tax makeup 补税罚款

import tax 进口税

increment tax/value-added tax 增值税

individual tax 个人税

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

prepaid tax 预付税捐

rate of taxation/tax ratev 税率

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 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

taxable 可征税的／应纳税的

taxable earnings 应税收入

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

use tax 使用税

withholding statement 扣款清单／扣缴凭单

withholding tax 预扣税款