稅法

兼營

Also engaged in

應計稅款

Accrued tax

從價稅

Ad valorem tax

加計扣除

Additional deduction

附加稅

Additional tax/Surcharge

所得額調整

Adjustment of income

稅后所得

After-tax income

準予扣除數

Allowable deductions

稅收可抵免額

Allowable tax credit

從量定額

Amount based on quantity

增值額

Amount of appreciation/Value added

銷售額

Amount of sales

抵免稅額

Amount of tax credit

應納稅所得額

Amount of taxable income

扣除項目金額

Amount of the deductions

適用稅額

Applicable tax amount

適用稅率

Applicable tax rates

計稅成本

Assessable cost

核定所得額

Assessable income

平均成本利潤率

Average cost-plus margin rate

平均銷售價格

Average sales price

營業稅

Business tax

偶然所得

Casual income

所得項目

Category of income

組成計稅價格

Composite taxable price

本納稅年度

Current tax year

所得稅申報

Declaration of income tax

扣除項目

Deductible items

免稅項目扣除

Deduction of the tax exemption item

契稅

Deed tax

視同銷售

Deemed sales/sales equivalent

免除納稅義務

Discharge of tax obligation

應稅商品

Dutiable goods

納稅義務

Duty of tax payment

權益性投資收益

Earning from equity investments

雇員福利，職工福利

Employee benefit

企業所得稅

Enterprise income tax

國外所得收入

Foreign earned income

一般納稅人

General taxpayer

特許權使用費所得

Income from franchise royalty

利息、股息、紅利所得

Income from interests, dividends and bonuses

勞務所得

Income from labor service

財產租賃所得

Income from leasing of property

生產經營所得

Income from production and business operation

轉讓財產所得

Income from property transfer

工資薪金所得

Income from wages, salaries

財產轉讓收入

Income from property transfer

所得稅抵免

Income tax credit

申報繳納所得稅

Income tax declaration

應納所得稅

Income tax payable

接受捐贈所得

Income from donation 

個人所得稅

Individual income tax

增值稅進項稅額

Input value added tax

非正常損失

Irregular loss

滯納金

Late fee

清算所得稅

Liquidation income tax

最低應納稅所得額

Minimum taxable income

增值稅起征點

Minimum threshold of value-added Tax

混合銷售行為

Mixed sales activities 

所得稅前凈所得

Net income before income tax

稅后凈利潤

Net profit after tax

非貨幣資產

Non-monetary asset

不征稅收入

Non-taxable income

不計入征稅范圍

Not included in the scope of taxable activities

財產原值

Original value of the property/ Cost of property

當期銷項稅額

Output tax for the period

增值稅銷項稅額

Output value added tax

滯納稅款/欠稅

Overdue tax

應補繳稅款

Payment of tax in arrears

累進稅率

Progressive tax rate

比例稅率

Proportional tax rate

公益性捐贈

Public welfare donations

房產稅

Real estate tax

居民納稅人

Resident taxpayer

資源稅

Resource tax

含稅銷售額

Sales amount including tax

所得稅征收范圍

Scope of income tax/Subject to income tax

小規模納稅人

Small-scale taxpayer

源泉扣繳

Source withholding 

納稅特別扣除項目

Special deductible items

特殊性稅務處理

Special tax treatment

印花稅

Stamp tax

應征稅額

Tax accrued

稅額

Tax amounts

稅基/計稅依據

Tax base

稅種

Tax category

消費稅稅率

Tax computation

稅收抵免

Tax credit

抵免限額

Tax credit quota 

納稅期限

Tax deadline

稅前可扣除項目

Tax deductible items

稅收減免

Tax deduction or exemption

計稅差異

Tax differences

到期應納稅款

Tax due

漏稅/逃稅

Tax evasion

免稅

Tax exemption

納稅申報

Tax filing

本期稅額

Tax for the period/year

已納稅額

Tax paid

應納稅額

Tax payable

納稅期限

Tax payment deadline

稅率

Tax rate

減稅

Tax reduction

退稅

Tax refund

稅收附加

Tax surcharge

起征點

Tax threshold

計稅價格

Tax value/Taxable price

減免稅額

Tax amount deducted 

應稅所得

Taxable income

應稅項目

Taxable item

納稅期間

Taxable period

對股息征稅

Taxation of dividends

免稅收入

Tax-exempt income

免稅稅目

Tax-exempt item

免稅利潤

Tax-exempt profit

含稅價格

Tax-included price

納稅人

Taxpayer

土地使用稅

Urban land-use tax

增值稅

Value added tax(VAT)

土地增值稅

Value-added tax on land/Land appreciation tax

增值稅減免

VAT exemption or reduction

車船稅

Vehicle and vessel tax

車輛購置稅

Vehicle purchase tax

扣繳義務人

Withholding agent

代扣代繳稅款

Withholding and remitting tax

預提所得稅

Withholding income tax

零稅率

Zero tax rate