税务英语
税务英语
State Administration for Taxation 国家税务总局
Local Taxation bureau 地方税务局
Business Tax 营业税
Individual 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 payable 应交税金
the assessable period for tax payment 纳税期限
the timing of tax liability arising 纳税义务发生时间
consolidate 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 Inspection Report 纳税检查报告
tax avoidance 逃税
tax evasion 避税
tax base 税基
refund after collection 先征后退
withhold and remit tax 代扣代缴
collect and remit tax 代收代缴
income from author's remuneration 稿酬所得
income from remuneration for personal service 劳务报酬所得
income from lease of property 财产租赁所得
income from transfer of property 财产转让所得
contingent 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 比例税率
withholding income tax 预提税
withholding at source 源泉扣缴
营业税：business tax or turnover tax
消费税：ex cise tax or consum ption tax
增值税：value added tax
关税：custom duty
印花税：stam p tax
土地增值税：land appreciation tax
个人所得税：individual incom e tax
企业所得税：incom e tax on corporate business
外商投资企业所得税：incom e tax on foreign investm ent enterprises
State Administration for Taxation 国家税务总局
Y angzhou Taxation Training College of State Administration of Taxation国家税务总局扬州税务进修学院
Local Taxation bureau 地方税务局
Business Tax 营业税
Individual 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 payable 应交税金
the assessable period for tax payment 纳税期限
the timing of tax liability arising 纳税义务发生时间
consolidate 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 Inspection Report 纳税检查报告
tax avoidance 逃税
tax evasion 避税
tax base 税基
refund after collection 先征后退
withhold and remit 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 财产租赁所得
income from transfer of property 财产转让所得
contingent 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 比例税率
withholding income tax 预提税
withholding at source 源泉扣缴
State Treasury 国库
tax preference 税收优惠
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
technologically advanced enterprise 先进技术企业
Special Economic Zone 经济特区
营业税：business tax
增值税：V A T value added tax
消费税：excise
印花税：Stamp tax/duty
个人所得税：personal income tax
城市维护建设税：city maintenance construction tax
企业所得税：corporate/enterprise/business income tax 资源税：resource tax
土地增值税：increment tax on land value
房产税：house property tax
土地使用税：land use tax
车船使用税：operation tax of vehicle and ship
耕地占用税：farmland use tax
教育费附加：extra charges of education funds
accept 受理p.0
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nationwide special invoice stamp 发票专用章XT~m ?Ebase论坛-- Ebase论坛,英语论坛[ the special nationwide invoice stamp 发票专用章MJ7 ?Ebase论坛-- Ebase论坛,英语论坛\bV# the State Administration of Taxation 国家税务局U ?Ebase论坛-- Ebase论坛,英语论坛?$ supervision of taxation 税收监督Br8 ?Ebase论坛-- Ebase论坛,英语论坛o.,Lx tax inspection department 税务稽查局|f0U- ?Ebase论坛-- Ebase论坛,英语论坛4< tax inspection permit 税务检查证V!(zmB ?Ebase论坛-- Ebase论坛,英语论坛// tax officer 办税人员}|H1yp ?Ebase论坛-- Ebase论坛,英语论坛sT tax return form 纳税申报表格A ?Ebase论坛-- Ebase论坛,英语论坛D?Ri, tax voucher application for the sale and purchase of foreign exchange 售付汇税务凭证申请审批表ALuT ?Ebase论坛-- Ebase论坛,英语论坛G` the use of invoice 发票使用'/0n ?Ebase论坛-- Ebase论坛,英语论坛B!4't trading contract 购销合同h} ?Ebase论坛-- Ebase论坛,英语论坛^@M[S7 transportation business 运输业U:c/W ?Ebase论坛-- Ebase论坛,英语论坛\Nj under the rate on value method 从价{bX}!F ?Ebase论坛-- Ebase论坛,英语论坛 urban house-land tax 城市房地产税axs[ ?Ebase论坛-- Ebase论坛,英语论坛u( V A T(value-added tax, value added tax) 增值税P?"1 ?Ebase论坛-- Ebase论坛,英语论坛Tax Written application letter 书面申请报告!<$lW 国税局：State Administration of Taxation 地税局：bureau of local taxation 外汇管理局：Foreign Exchange Control Board 海关：customs 财政局：finance bureau 统计局：Statistics Bureau 工商行政管理局：Administration of Industry and Commerce 出入境检验检疫局：Administration for EntryExit Inspection and Quarantine 中国证监会：China Securities Regulatory Commission (CSRS) 劳动和社会保障部：Ministry of Labour and Social Security [转贴]疯狂英语之税收英语精华篇 疯狂英语之税收英语精华篇 Chapter 1 Tax Registration 一、税务登记 1.Would you please tell me how to go through (or modify) tax registration. 2.Please go to the Tax Registration Center. 3.Please apply for tax registration for foreigners. 4.Please fill out personal income tax record book for foreigners, and then present the book together with documents and certificates as listed in the record book. 5.Excuse me, would you please explain to me the necessary procedures for nullifying the tax registration? 6.Please fill out the tax cancellation return form with your company’s stamp. 7.Here’s a list of the required documents and materials. 8.Please give detailed information in the form of the foreigners in your company, so that we can cancel all their registration. 9.We’ll go to your company to check on the cancellation of tax registration. 10.Please submit supplement documents. 1、请问如何办理税务（变更）登记？ 2、请到税务登记中心办理相关手续。 3、请办理外籍人员税务登记。 4、请填写外籍个人所得税手册，并附上手册内所列相关资料。 5、请问如何办理税务登记注销手续？ 6、请填写注销税务登记表并加盖公章。 7、请您按这份清单提供有关资料。 8、请您将单位外籍人员情况填写清楚，一并进行注销。 9、我们将对您公司进行注销税务登记检查。 10、请补充资料。 Chapter 2 Filling Tax Returns 财务会计英文专业词汇 a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议 alliances 联盟 allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易 税务方面专业词汇中英对照字母表顺序排列Accrued tax 应计未付税款 Across-the-board tax cut 全面减税 Addition tax 追加税 Adjudication of tax 税收裁定 Administrative charges 行政性收费 After-tax income 税后所得 Agricultural tax 农业税 Allowance for income tax 所保税减免 Amount withheld 扣缴税额 Animal slaughter tax 屠宰税 Annual tax payable report 年度纳税申报表 Anti-evasion measures 反逃税措施 Appeal 税务申诉 Assess 估价 Assessment percentage 估价率 Assessment ratio 征税比率 Assessment 查定税款 Authorized tax collection 税收代征 Authorized tax withholding and collection 税收代后代缴Average rat of tax 平均税率 Back payment 补交拖欠税款 Blanket exemption 全部免税 Bonus tax 奖金税 Business tax 营业税 Cascading taxation 重复征税 Category of taxes 税种 Certificate of compliance 税款缴款证明书 Certificate of tax payment 完税证 Collected amount 征税额 英语各类考试 三一口语（GESE）的全称为：英国伦敦三一学院英语口语等级考试（GESE-Graded Examinations in Speakers of Other Languages），它是经英国文化委员会提议，专门为非英语国家设计的纯英语口语等级考试体系。该考试共有12个级别，分成4个档次，每个档次有三个级别，其中1-6级是非常适合孩子的，这是现有英语考试中不多的适合孩子考试之一；7级以上不太适合孩子，但也可以考。 等级考试描述 英国伦敦三一学院英语口语等级考试（GESE-Graded Examinations in Speakers of Other Languages）是经英国文化委员会提议，专门为非英语国家设计的英语口语等级考试体系。目前已在世界四十多个国家和地区开展这项考试。1995年，北京高等学校教育科技发展中心开始与伦敦三一学院在教师培训和口语考试方面进行合作并取得了较好的效果。1999年，北京教育考试院与伦敦三一学院正式签署合作协议，引进该项考试。 等级考试的权威性 伦敦三一学院（TCL-Trinity College London）是经英国政府批准、为英国文化委员会承认的考试机构。伦敦三一学院在世界各地举办音乐、戏剧、英语口语等多类考试，是英国英语口语考试和授予英语教师资格证书的主要机构之一，也是英语考试服务系统的主要国际承办者之一。1995年，伦敦三一学院因其英语教育方面的成就获得英国女王嘉奖。伦敦三一口语证书是目前最火爆的口语水平测试证书，它以其权威性、实用性、系统性成为重点中学所青睐的英语口语能力证明之一。三一口语考试共分为12个级别，每三个级别为一个阶段，三一口语考试每月底进行，一个半两个月后出成绩。 内容 三一口语测试适于6-7岁以上母语为非英语的英语学习者。此项测试共分为四段12个级别。1-3级为预备段；4-6级为初级段；7-9级为中级段；10-12级为高级段。高级别的考试涵盖低于该级别的其他级别的内容。考试形式为考生与考官进行一对一的交谈。考试成绩评定：A—优秀，B—良好，C —及格，D—不及格 优势 大家为什么要考“三一口语”这一问题，首先，从发展方面来看，三一口语存在着很多的优势： 1.三一口语是国内第一个不与笔试捆绑的专项、系统的英语口语考试。 2.所有级别的考试都实行一对一的交流形式，与人机对话的考试方式相比更显人性化。 3.每个月中下旬组织一次考试，较之公共英语（每年仅三月和九月两次）机会较多。 4.三一口语考试无职业、学历、地域、年龄等限制，任何母语非英语的人员均可参加。 5.三一口语为水平考试，考试通过率高，证书颁发得快。对急于获得证书的家长是一个不错的选择。然后，再从学习成长方面来看，三一口语可能是所有认证考试中最适合学生学习的课程。三一口语的多层次、多类别、幽默风趣的学习方式更能够调动中小学生学习英语的兴趣和积极性。三一口语更侧语言沟通的交流与表达，使得学生能在学习的过程中快速的提高自己的英语表达水平，非常有利于孩子以后的成长和发展。最后，从学习的困难 Phrases: quid pro quo 补偿物，交换物，相等物，代用品 additional allocation 增拨 additional budget allocation 追加预算 advance allocation 预付拨款[分配] appropriate for 拨出(款项)供…之用(be) tax system 税制 tax collecting 征税 ups and downs 盛衰的交替变换 after-tax income 税后收入 ballot box 投票箱 the allocation function 配置职能 the redistribution function 再分配职能 the stabilization function 稳定职能 tax allocation 税收分配 tax code 税收法规 tax avoidance 避税 tax evasion 逃税 tax exemption 免税 tax reduction 减税 tax refund 退税 tax liability 纳税义务 New words: aggregate n.合计, 总计, 集合体 adj.合计的, 集合的, 聚合的 v.聚集, 集合, 合计 offset n.偏移量, 抵消, 弥补, 分支, 平版印刷, 胶印 vt.弥补, 抵消, 用平版印刷 vi.偏移, 形成分支 presumption n.假定 property n.财产, 所有物, 所有权, 性质, 特性, (小)道具 expansion n.扩充, 开展, 膨胀, 扩张物, 辽阔, 浩瀚 contraction n.收缩, 缩写式, 紧缩 countercyclical adj.[经]反周期的（指与商业周期既定阶段发展方向相反的,如在 商业周期高涨阶段采取通货紧缩政策,以防止通货膨胀等问题出 现） philosophical adj.哲学的 coercive adj.强制的, 强迫的 valuation n.估价, 评价, 计算 presupposition n.预想, 假设 analogous adj.类似的, 相似的, 可比拟的Tax functions 税收职能 Taxes have four major functions: (1) to finance goods and services provided by t he government; (2) to change the allocation of resources; (3) to redistribute income; and (4) to stabilize aggregate demand in the economy. 税收拥有四项主要职能：（1）为政府提供公共服务和公共产品筹措资金；（2）调整资源的配置；（3）实现收入的再分配；（4）稳定经济总需求。 The financing function of taxes 税收的资金筹措职能 Traditionally, the primary purpose of a tax was to pay for goods and services pro 税务专用英语词汇 State Administration for Taxation 国家税务总局 Local Taxation bureau 地方税务局 Business Tax 营业税 Individual 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 payable 应交税金 the assessable period for tax payment 纳税期限 the timing of tax liability arising 纳税义务发生时间 consolidate 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 Inspection Report 纳税检查报告 tax avoidance 逃税 tax evasion 避税 tax base 税基 refund after collection 先征后退 withhold and remit 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 财产租赁所得 income from transfer of property 财产转让所得 contingent 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 比例税率 withholding income tax 预提税 withholding at source 源泉扣缴 2016－2017学年第一学期期末考试 《民航客舱服务实用英语》试卷(A) （时间90分钟满分100分） （适用于领航专业学生） 一、短语测试（10分，每题分） 1.海关规定 11.中转旅客 2.信用卡 12.摆渡车 3.胸口疼 13.安全措施 4.受伤区 14.咨询台 5.客舱压力 15.入境表格 6.氧气瓶 16.移民检查 7.防冲撞姿态 17.私人物品8.迫降 18.到达大厅 9.联程航班 19.报关物品 10.备用航班 20.广播系统 二、实用句型测试（20分,每题1分）。 1.先生，您要购买免税商品吗 _______________________________________________________ 2.我将为您算出汇率。 _______________________________________________________ 3.您最好躺下休息。 _______________________________________________________ 4.不用担心，应对这种情况我训练有素。 _______________________________________________________ 5.您可以通过吞咽咀嚼糖果来减轻耳痛。 _______________________________________________________ 6.打扰了，厕所有人吗 ________________________________________________________ 7.为了您的安全，请保持做好，系好安全带。 ________________________________________________________ 8.我们机长已经决定紧急降落。 ________________________________________________________ 9.目前我们还没有得到确切的离港时间。 ________________________________________________________ 专业英语词根 词根与词缀 1.narc（o）麻醉，睡眠 narcosis 麻醉 narcolepsy 嗜眠症 2.somn（o）；somn（i）；hypn（o）睡 somnolent 瞌睡的，嗜眠的 hypnosia嗜眠 troph（o）营养 trophocyte 滋养细胞https://www.360docs.net/doc/3e16626898.html,ct（o）乳，乳酸 lactobacilli 乳（酸）杆菌 lactose 乳糖 4.albumin（o）蛋白（质） albuminuria 蛋白尿 protein 蛋白质，蛋白 proteinemia 蛋白血症5.gluc（o） glyc（o）葡萄糖 glucopenia 低血糖 glycogen 糖原 6.adip（o）脂 adiposis 肥胖症 adipoma 脂瘤 7.steat（o）脂，脂肪 steatoma 脂瘤 steatosis 脂肪变性 8.lip（o）脂，脂肪 lipidosis 脂沉积症 lipoma 脂肪瘤 9.orth（o）直立，正常，正 orthodontics 正牙学，正畸学 orthogenics 优生学 10.path（o）病，疾病 pathoanatomy 病理解剖学 pathology 病理学 11.gloss(o) ; lingu(o) ;stomat(o) 舌；口；口腔 stomatitis 口炎 stomatology 口腔学 12.sial（o）涎，唾液 sialosis 流涎；多綖 sialoangiitis 涎管炎 13.or（o）口 oropharynx 口咽（部） oronasal 口鼻的 14.hydr（o）水；氢 hydrothorax 胸膜腔积水 hydroa 水疱 15.dips（o）口渴 dipsosis 烦渴 dipsia 口渴 16. syn- ，sym合，同 Conception 妊娠，概念 Synchronia 同时性，同步性 Symbiology 共生学 17.gnos(o) 感知 gnosia 认识;感知 gnosis 感悟 18.onc（o）瘤，肿 财税英语-税务专用词汇及税收英语 财税英语－税务专用词汇及税收英语对话 1.税务专用词汇 State Administration for Taxation国家税务总局 Local Taxation bureau地方税务局 Business Tax营业税 Individual 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 payable应交税金 the assessable period for tax payment纳税期限 the timing of tax liability arising纳税义务发生时间 consolidate 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 Inspection Report纳税检查报告 tax avoidance逃税 tax evasion避税 tax base税基 refund after collection先征后退 withhold and remit 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财产租赁所得 income from transfer of property财产转让所得 contingent 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比例税率 withholding income tax预提税 withholding at source源泉扣缴 State Treasury国库 民航实用英语词汇aircraft crew，air crew 机组，机务人员pilot 驾驶员，机长 co-pilot，second pilot 副驾驶员navigator 领航员 steward 男服务员 stewardess，hostess 空中小姐 radio operator 报务员 Bairliner 班机 monoplane 单翼飞机 glider 滑翔机 trainer aircraft 教练机 passenger plane 客机 jet (aircraft) 喷射飞机 amphibian 水陆两用飞机 seaplane，hydroplane 水上飞机transport plane 运输机 helicopter 直升机 supersonic 超音速 hypersonic 高超音速 transonic 跨音速 subsonic 亚音速 Airbus 空中客车 Boeing 波音 Concord 协和 Ilyusin 依柳辛 McDonald-Douglas 麦道 Trident 三叉戟 Tupolev 图波列夫 hatch 舱口 aeroengine，air engine 航空发动机navigation light 航行灯 fuselage，body 机身 nose 机头 wing 机翼 aileron 副翼 wing flap 襟翼 tail plane 水平尾翼 starboard wing 右翼 port wing 左翼 pilot’s cockpit 驾驶舱parachute 降落伞 passenger cabin 客舱 propeller 螺旋桨 pressurized cabin 密封舱 undercarriage 起落架 undercarriage wheel 起落架轮 elevator 升降舵 radio navigation device 无线电导航设备radio directive device 无线电定向设备luggage compartment 行李舱 (fuel) tank 油箱 auxiliary (fuel) tank 副油箱 main (fuel) tank 主油箱 autopilot 自动驾驶仪 airport 航空港，民航机场 airfield，aerodrome，airdrome 机场airport beacon 机场灯标 airport meteorological station 机场气象站main airport building，terminal building 机场主楼 emergency landing runway，forced landing runway 紧急着陆跑道 taxiway 滑行跑道 runway 跑道 omnirange radio beacon 全向式无线电航空信标 fuel depot 燃料库 control tower 塔台 tarmac 停机坪 radio beacon 无线电信标 boarding check 登机牌 plane ticket 飞机票 flight，flying 飞行 bumpy flight 不平稳的飞行 smooth flight 平稳的飞行 ramp 扶梯 altitude，height 高度 air route，air line 航线 extra flight 加班 economy class，tourist class 经济座 non-stop flight 连续飞行 climbing，to gain height 爬升 专业英语翻译基本知识 （仅供参考） 1.英语翻译的标准 专业英语的翻译注重客观性、准确性，不强调翻译者的主观色彩。翻译的用词应该准确、恰当，句子叙述清楚，表达简洁、流畅。 （1）准确忠实：准确无误，不得有错。即要如实表达原文的含义，不缺漏原文表达的每一层意思，也不添加任何原文没有的含义。 （2）通顺流畅：译文必须符合汉语的语法要求、修辞规则和通常习惯，使读者易看易懂易读。因此，要求译文不能逐字逐句死译，而是要按照汉语的语法规律和习惯表达出来，做到通俗易懂。 （3）简练清楚：译文在清楚明白表达原文意思，不使人产生歧义和模糊不清的前提下，尽可能简洁、精炼、不重复啰嗦。 2.英语翻译的基本技巧 2.1词性转译法 在翻译过程中，为了符合汉语的表达习惯，使译文更加通顺，或为达到一定的修饰目的，可以适当改变一下原文中某些词的词类，将原句中属于某词类的词转译成为另一类词。一般而言有四种 （1）转译成名词（动词、形容词、副词等转译为名词） 例：The cutting tool must be strong, tough, hard, and wear resistant.(形容词转译为名词) 刀具必须有足够的强度、韧性、硬度，而且耐磨。 （2）转译成动词（名词、形容词、介词和副词等转译成动词） 例：Rigid pavements are made from cement concrete. 刚性路面是用水泥混凝土建造的（介词转译成动词） （3）转译成形容词（名词、副词等转译成形容词） 例：This experiment in a success 这个实验是成功的。（名词转译成形容词） （4）转译成副词（名词、动词和形容词译成副词） 例：Although the basic materials for bridge building remain either prestressed concrete or 税收英语对话：纳税申报 2006-6-21 20:25【大中小】【打印】【我要纠错】 纳税申报比我想象的重要的多！ The tax return is far more than I thought. 税务局：您好。您看上去有些不快，有什么事需要帮助吗？ Tax official：hello. You look unhappy. What can I do for you. 纳税人：我公司因未申报而被罚款。可我们并没有取得营业收入呀？ Taxpayer：my company have been fined because we failed to file the tax return .but we havenot got any business income at all . 税务局：中国法律规定，即使没有营业收入、没有税可缴也要申报。 Tax official：well，according to the Chinese law，the taxpayer must file its Tax returnwithin the prescribed time，no matter whether it has business turnover . 纳税人：如果缴税和申报同时过期了怎么办？ Taxpayer：if both the tax payable and tax return are overdue，what will happen？税务局：要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。 Tax official：the tax authority will set new dead line for the return and impose a fine notexceeding 2000 Yuan on the taxpayer that fail to file the return .on the other hand，levy asurcharge equal to 0.2% of the overdue tax for each day that the tax remain in arrears . 纳税人：如果申报不实怎么办？ Taxpayer：what about the punishment In the case of false tax return？ 税务局：如果是故意的，就要被定为偷税。轻者处以未缴税款五倍以下的罚款，重者还要追究刑事责任。 民航实用英语之——在值机柜台 UNIT THREE AT THE CHECK-IN COUNTER 第三单元在值机柜台 DIALOGUE 11 AT THE CHECK-IN COUNTER (1) S: hello, Sir. Please show me your ticket and passport. P: Certainly. Here you are. S: Have you got any baggage to check in? P: Yes, just one suitcase. S: Would you please put your baggage on the belt. P: OK. S: What kind of seat do you prefer? P: A window seat is better. This is the first time for me to come to China, you know? And that is my special trip to China to watch the Olympic football matches. During flight, I can look at the mountains, rivers, seas, lakes, oceans, and especially the Great Wall from the aircraft. That will be a wonderful memory for me. S: Oh, I see. Here are your boarding pass and baggage check. Your seat is t a window seat in the non-smoking section. P: That’s great. I hate sitting in the smoking area. Thank you very much. S: It’s my pleasure. Bye! 对话11-在值机柜台（I） 职员：您好！请出示护照和机票。 旅客：当然可以。 职员：您有行李托运吗？ 旅客：有一个衣箱需要托运。 职员：请您把行李放在传送带上。 旅客：好的。 职员：您喜欢什么样的座位？ 旅客：最好是靠窗的座位。你知道这是我第一次到中国来，我是专程到中国来看奥运会足球比赛的。所以，我想在飞行途中，再观看一下沿途的江、河、湖、海、大洋特别是长城。对我来说，那将是一个美好的记忆。 职员：好，我明白了。给您登机牌和行李牌。您的座位是在无烟区靠近窗口的座位。 旅客：真是太好了。我不喜欢坐在吸烟区。谢谢你！ 职员：这是我应该做的。再见！ DIALOGUE 12 AT THE CHECK-IN COUNTER (2) S: Good morning! What can I do for you? P: Yes, I would like to check in for Dalian by CA953. S: Would you please show me your ticket and ID card please? P: I have an electronic ticket. S: Ok, please show me your ID card please. Here we are, I have got it. Yes, you have a reservation for Dalian by CA953, so do you have any check-in baggage? P: No, thank you. S: Window seat or aisle seat? P: An aisle seat, please. 商务英语翻译：外贸常见税务术语保护关税（Protective Tariff） 保税制度（Bonded System） 布鲁塞尔估价定义（Brussels Definition of Value BDV） 差别关税（Differential Duties） 差价关税（Variable Import Levies） 产品对产品减税方式（Product by Product Reduction of Tariff） 超保护贸易政策（Policy of Super-protection） 成本(Cost） 出厂价格（Cost Price） 初级产品（Primary Commodity） 初级产品的价格（The Price of Primang Products） 出口补贴（Export Subsidies） 出口动物产品检疫（Quarantine of Export Animal products） 出口管制（Export Contral） 出口税（Export Duty） 出口退税（Export Rebates） 出口信贷（Export Finance） 出口限制（Export Restriction） 出口信贷国家担保制（Export credit Guarantee) 出口许可证（Export Licence） 储备货币（Reserve Carreacy） 处于发展初级阶段（In the Early Etages of Development） 处理剩余产品的指导原则（The Guiding Principle of Clealing With the Surplus Agricultural Products） 船舶（Vessel） 从量税（Specific Duty） 从价（Ad Valorem） Lesson 5 AgronｏmiｃMaｎａｇemeｎt Prａｃｔiｃes Affecting Tｏｂaｃco Quaｌity New Worｄs＆Eｘpｒｅsｓiｏnｓ Buyoutｎ． a ｓiｔuaｔiｏn iｎ which ａ pｅrsｏn oｒgroup gains control ｏf a company by buｙｉnｇ all of itｓ sharｅs 全部买下、买断Post-buyout买断后 MH maleic ｈydraziｄｅ顺丁烯二酸酰肼,马来酰肼 Alkaｌoidsｎ. ａny oｆnumerｏuｓｏrganic ｂaｓes (as ｍorpｈiｎe) cｏntaining nｉｔｒogeｎanｄ uｓuallｙoxygen ｔhａt ocｃur espe ｃiａlly in sｅed pｌaｎtｓ生物碱 Top v． tｏ rｅmoｖe or cｕt ｔｈe ｔop oｆ给……打顶 Suｃker n. a sｈｏｏｔ from ｔhe loｗer part oｆ tｈe sｔeｍ of a plａnt 腋芽 Stａlｋｎ． a loｎg nａrｒｏw pａｒt of a pｌａnt suppｏrting one or morｅleaveｓ,flowers or fｒuits 柄、梗 Nｉcｏtine n. a ｐｏisonｏｕｓalkaｌｏid （C１０H14N2） that iｓ th ｅ cｈief aｃtive materｉal ｏｆ tｏbａcco and is used aｓ an insecticｉde 尼古丁 Ｃurｅｖ. ｔo prｅｓerve by dｒyｉnｇ it 晒、烘烤 Maturｅ a. fully gｒｏwｎ and develｏped 成熟的 Hｏrnworｍｎ. a kｉｎｄ of insects 天蛾幼虫 Ｍｏ(u)ld n. a supｅｒｆicial ｇrowth ｐroduceｄ especiallｙ on damp or deｃａｙiｎg organic mattｅr ｏｒ oｎ lｉving orｇanismｓ霉菌Blｕｅｍo（u）ld 青霉病 Lay-bｙｎ．tｈe ｆiｎal oｐeratioｎ in thｅ gｒｏwiｎg of a fieｌd crop 最后的田间作业 Varｉegａtｅdｖ. marｋed in dｉｆfereｎｔ colｏｒeｄ sｐｏｔs,liｎes,aｒeas eｔc 杂色的、斑驳的 Ｓｉdedｒess v. ｔｏ apply nｕｔrientｓｏn one ｓｉde oｆ the plａ 税务英语lesson 1 Lessen 1: How to register with the taxation bureau? 请问如何办理税务登记？ Taxpayer: Hello!My company is a foreign enterprise，and we are engaged in the development of real estate and the sale of constructive material.Could you tell me how to register with the taxation bureau? Tax official: I'd like to.According to what you said,you need to pay different kinds of taxes,such as business tax and value added tax.So you should register with both the national and local taxation bureau respectively. Taxpayer: What is the difference between these two taxation bureaux?And why should my company register with them at the same time? Tax official: The biggest difference is that they are in charge of different taxes. Taxpayer: I see. Is there any time requirement for registration? Tax official: You should register with the bureau within 30 days after you receive business license. Taxpayer: What should we do in the process of registration? Tax official: To get and fill in the application form,and then present the related documents according to the economic type of your company. Taxpayer: Can we use the copy of those materials? Tax official: Yes,you can. Taxpayer: How long will it take to finish the registration? Tax official: Within 30 days after we receive the application.As soon as your application is approved, I will personally notice you to get the registration certificate. Taxpayer: What is the charge of the registration? Tax official: 40 YUAN. Taxpayer: By the way,could you tell me your telephone number and working time? Tax official: Our telephone number is 64004857.We work from 8:30 AM to 11:30 AM and from 1:30 PM to 5:00 PM. Taxpayer: Thank you . Tax official: You are welcome .常用税收英语
财务英文专业词汇
税务方面专业词汇
英语专业知识
税收英语词汇
税务专用英语词汇
民航客舱服务实用英语试卷
专业英语词根知识讲解
财税英语税务专用词汇及税收英语
民航实用英语词汇
专业英语翻译基本知识
税收英语对话：纳税申报
民航实用英语之值机柜台
商务英语翻译：外贸常见税务术语
农业专业英语知识
税务英语对话