酷兔英语

Tax Form Words 税收报表词汇





Withholding Tax Form (代扣所得税表)



English Language Word or Term Chinese Language Word or Term



INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个人所得税报告表



Withholding agent's file number 扣缴义务人编码



Date of filing 填表日期



Day 日



Month 月



Year 年



Monetary Unit 金额单位



RMB Yuan 人民币 元



This return is designed in accordance with the provisions of Article

9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA.

The withholding agents should turn the tax withheld over to the

State Treasury and file the return with the local tax authorities

within seven days after the end of the taxable month.



  根据《中华人民共和国个人所得税法》

第九条的规定,制定本表,扣缴义务人应将本月扣缴的税款在次月七日内缴入国库,并向当地税务机关报送本表。



Withholding agent's name 扣缴义务人名称



Address 地址



Telephone Number 电话



Tax payer's name 纳税义务人姓名



Tax payer's file number 纳税人编码



Unit's name and Address 工作单位及地址



Categories of income 所得项目



Income period 所得时间



Revenue 收入额



Renminbi (RMB) 人民币



Foreign currency 外币



Name of currency 货币名称



Amount 金额



Exchange rate 外汇牌价



Renminbi (RMB) converted into 折合人民币



Total 人民币合计



Deductions 减费用额



Taxable Income 应纳税所得额



Tax rate 税率



Quick calculation deduction 速算扣除数



Amount of tax withheld 扣缴所得税额



Tax certificate number 完税证字号



Date of tax payment 纳税日期



In case the tax certificate is filled out by withholding agent, this

return should be submitted together with

如果由扣缴义务人填写完税证,应在送此表时附完税证副联-----份



Withholding total amount yuan 合计扣缴金额----元



Declaration by Withholding agent 扣缴义务人声明



I declare that the return is filled out in accordance with the

INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I

believe that the Statements contained in this return are true,

correct and complete.

我声明:此扣缴申报报表是根据《中华人民共和国个人所得税法》的规定填报的,我确信它是真实的,可靠的,完整的。



Signature 签字



General Accountant (signature) 会计主管人签字



Responsible officer (signature) 负责人签字



Withholding agent (seal) 扣缴单位(或个人)盖章



For official use 由以下税务机关填写



Value Added Tax Payable Statement (应交增值税明细表)



English Language Word or Term Chinese Language Word or Term



Name of enterprise 编制单位



Items 项目



Line No. 行次



Current Month 本月数



Current Year Cumulative Amount 年末累计数



Amount not yet deducted at beginning of year (represented by a "-"

sign) 年初未抵扣数(用"-"反映)



VAT on sales



  销项税额



VAT Refund for exported goods 出口退税



Amount transferred out from VAT on purchase 进项税额转出数



Transfer out overpaid VAT 转出多交增值税



VAT on purchase 进项税额



VAT Paid 已交税金



Tax reduced and exempted



  减免税款



VAT payable on domestic sales offset against VAT on purchase for

export sales 出口抵减内销产品应纳税额



Transfer out unpaid VAT 转出未交增值税



Amount not deducted at end of period (represented by a "-" sign)

期末未抵扣数(用"-"号反映)



VAT unpaid 未交增值税



Amount unpaid at beginning of year (amount overpaid represented by a

"-" sign) 年初未交数(多交数以"-"号反映)



Amount transfer in at current period (amount overpaid represented by

a "-" sign) 本期转入数(多交数以"-"号反映)



Amount paid at current period 本期已交数



Amount unpaid at end of period (amount overpaid represented by a "-"

sign)



  期末未交数(多交数以"-"号反映)



Head of unit 单位负责人



Finance employee in charge 财务负责人



Double-check 复核



Prepared by 制表



 



Enterprise Income Tax - Annual Tax Return (企业所得税年度申报表)



English Language Word or Term Chinese Language Word or Term



Income Tax on Enterprises Annual Tax Return 企业所得税年度纳税申报表



Taxation period 税款所属时间



Monetary Unit 金额单位



Taxpayer's registration number 纳税人识别号



Taxpayer's Name 纳税人名称



Taxpayer's Address 纳税人地址



Zip code (postcode) 邮政编码



Type of business 登记注册类型



Industry type 行业



Taxpayer's bank 纳税人开户银行



Bank account number 账号



Gross revenue 收入总额



Line No. 行次



Items 项目



Business income 销售(营业)收入



Less: Sales return 减:销售退回



Depreciation allowance 折扣与折让



Net operating revenue 销售(营业)收入净额



Amount of exempt income included 其中:免税的销售(营业)收入



Income from royalties 特许权使用费收益



Investment income 投资收益



Net income in investment transfer 投资转让净收益



Rental net income 租赁净收益



Exchange net income 汇兑净收益



Net income from asset/inventory surplus 资产盘盈净收益



Subsidy income 补贴收入



Other income 其他收入



Final. total income 收入总额合计



Operating expenses 销售(营业)成本



Sales tax 销售税金及附加



Total period expenses 期间费用合计



Deduction items 扣除项目



Including salary bonus Employee benefits. Employee labor union dues.

Employee education expenses 其中:工资薪金 职工福利费、职工工会经费、职工教育经费



Depreciation of fixed assets 固定资产折旧



Amortisation on intangible assets and deferred assets 无形资产、递延资产摊销



Research and development expenses 研究开发费用



Net interest expense 利息净支出



Exchange net loss 汇兑净损失



Rental net expense 租金净支出



Head office administrative expense 上缴总机构管理费



Entertainment expenses 业务招待费



Taxation expense 税金



Loss on bad debts 坏账损失



Additional bad debts provision for prior year 增提的坏账准备金



Net loss due to inventory shortage, spoilage and obsolescence

资产盘亏、毁损和报废净损失



Net loss in investment transfer 投资转让净损失



National insurance payment 社会保险缴款



Workers insurance expense 劳动保护费



Advertising expenditure 广告支出



Donations Contributed 捐赠支出



Auditing, consulting and litigation expenses 审计、咨询、诉讼费



Travelling expenses 差旅费



Conference expenses 会议费



Transportation, packing, handling and insurance exhibition expense

on sales 运输、装卸、包装、保险展览等销售费用



Bankruptcy compensation cost 矿产资源补偿费



Other deductible expense items 其他扣除费用项目



Taxable income calculation 应纳税所得额的计算



Income before tax adjustment 纳税调整前所得



Plus: Adjustment for additional tax payment 加:纳税调整增加额



Including salary bonus tax adjustment



Adjustment to tax payment for employee benefits , employee labor

union dues, employee education expense.



  其中:工资薪金纳税调整额职工福利费、职工工会经费和职工教育经费的纳税调整额



Interest expense tax payment adjustment amount 利息支出纳税调整额



Entertainment expenses tax adjustment amount 业务招待费纳税调整额



Advertising expenditure tax payment adjustment amount 广告支出纳税调整额



Tax adjustment for contributionexpenditure 赞助支出纳税调整额



Donations Contributed Tax Adjustment 捐赠支出纳税调整额



Tax adjustment for depreciation and amortisation expenditure

折旧、摊销支出纳税调整额



Loss on bad debts tax payment adjustment amount 坏账损失纳税调整额



Provision for bad debts tax payment adjustment amount 坏账准备纳税调整额



Penalties paid for late late tax payment 罚款、罚金或滞纳金



Inventory revaluation reserve 存货跌价准备



Short term investments depreciation reserve 短期投资跌价准备



Long term investments depreciation reserve 长期投资减值准备



Plus other taxable items adjustment 其他纳税调整增加项目



Less: Deduction for tax adjustment 减:纳税调整减少额



Including research and development expenses 其中:研究开发费用附加扣除额



Other tax deductible items 其他纳税调整减少项目



After tax adjusted income 纳税调整后所得



Less: Prior year deficiency 减:弥补以前年度亏损



Less: tax-exempt income 减:免税所得



Including government loan interest income 其中:国债利息所得



Tax free income subsidy 免税的补贴收入



Tax free investment income 免于补税的投资收益



Tax free technology transfer income 免税的技术转让收益



Other tax free income 其他免税所得



Taxable Income 应纳税所得额



Applicable tax rate 适用税率



Income tax payable 应缴所得税额



Less: amount overpaid at beginning of period 减:期初多缴所得税额



Prepaid income tax 已预缴的所得税额



Tax allowance for domestic investment 应补税的境内投资收益的抵免税额



Tax allowance for foreign investment 应补税的境外投资收益的抵免税额



Approved income tax reduction 经批准减免的所得税额



Taxpayer's representative's seal 纳税人代表签章



Taxpayer's unit's seal 纳税人单位公章



Date 日期



Agent's company seal 代理申报中介机构签章



Responsible person 经办人



Registered number of responsible person 经办人执业证件号码



Completed by tax authority 以下由税务机关填写



Date return receive 受理申报日期



Person approving 审核人



Date of approval 审核日期



Tax Authority's Seal 受理申报税务机关公章



Excise tax, tax return 营业税纳税申报表



Date of filing 填表日期



Taxpayer's registration number 纳税人识别号



Renminbi (yuan,jiao,fen) 元(列至角分)



Taxpayer's Name 纳税人名称



Taxation period 税款所属时间



Tax Items 税目



Operating items 经营项目



Turnover 营业额



Total Income 全部收入



Tax exempt items 不征税项目



Abatement item 减除项目



Tax reduced items 减免税项目



Turnover tax payable 应税营业额



Current Period 本期



Tax amount payable 应纳税额



Less tax paid 减免税额



If this return is filled by tax payer, the following should be

completed by that tax payer. 如纳税人填报,由纳税人填写以下各栏



General Accountant (seal) 会计主管(签章)



Tax payer (seal) 纳税人(公章)



If this return is filled by an authorized agent, following should be

completed by that agent.



  如委托代理人填报,由代理人填写以下各栏



Agent's Name 代理人名称



Address 地址



Agent's seal 代理人(公章)



Completed by tax authority 以下由税务机关填写



Received by tax authority 收到申报表日期



Received by 接收人



Tax return for stamp tax 印花税纳税申报表



Taxpayer's registration number 纳税人识别号



Taxpayer's Name 纳税人名称



Taxation period 税款所属时间



Tax payment receipt 应税凭证名称



Number of units 件数



Applicable tax rate 适用税率



Amount tax paid 已纳税额



Stamp purchases information 购花贴情况



Stamps on hand at beginning of period 上期结存



Current period purchases 本期购进



Current period use 本期贴花



Current Period balance 本期结存



If this return if filled by a tax payer, the following should be

completed by that tax payer.



  如纳税人填报,由纳税人填写以下各栏



General Accountant (seal) 会计主管(签章)



Tax payer (seal) 纳税人(公章)



If this return is filled by an authorized



agent .the following should be completed by that agent



  如委托代理人填报,由代理人填写以下各栏



Agent's Name 代理人名称



Agent's address 代理人地址



Agent's seal 代理人(公章)



Completed by tax authority 以下由税务机关填写



Received by tax authority 收到申报表日期



Annual Income Tax return for Foreign Companies 外商投资企业和外国企业年度所得税申报表



Tax year 纳税年度



This return is designed in accordance with the provisions of Article

of 16 and Detailed rules and Regulations of Article 95 of FOREIGN

INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF

CHINA. The company should fill the return and turn it over to the

local tax authorities within four months of fiscal year end. The

financial accounts certificate public accounts (China) audits report

and related explanation should be attached.

根据《中华人民共和国外商投资企业和外国企业所得税法》第十六条及其实施细则第九十五条的规定,特制定本表,你企业应当纳税年度终了后4个月内如实填写本表,报送当地税务机关,并附送财务会计报表、中国注册会计师查账报告及有关的说明材料。





Zip code (postcode) 邮政编码



Industry type 行业



Date trading commenced 开始生产、经营日期



Profit making year 开始获利年度



Bank account 银行账号



Net revenue 收入净额



Deduction 扣除额



Taxable income calculation 应纳税所得额的计算



Approved taxable income calculation 核定应纳税所得额的计算



Company income tax payable calculation 应纳企业所得税额的计算



Local income tax payable calculation 应纳地方所得税额的计算



Items 项目



Net amount of current year merchandise sales or business income

本年销售(销货)或营业收入净额



Current year operating expense (for merchandise sales or business

income)



  本年销售(销货)或营业成本



Current year finance, administration and overhead expenses relating

to merchandise sales or business 本年度销售(销货)或营业费用、财务费用及管理费用



Current year tax expense relating to merchandise sales or business

operations 本年度销售(销货)或营业税金



Deduction total 扣除额合计



Including entertainment expenses 其中:交际应酬费



Salary and welfare fund expense 工资、福利费



Rental expense 租金支出



Royalty 特许权使用费



Interest expense 利息支出



Depreciation expense 折旧费



Current year profit (or loss) from merchandise sales or business

本年销售(销货)或营业利润(亏损)额



 



Other business profit (or loss) amount in current year 本年其他业务利润(亏损)额





Net amount of current year non-operating income and expense

本年营业外收支净额



Taxable Income 应纳税所得额



Current year total income 本年收入总额



Taxable Income 应纳税所得额



Tax rate % 税率%



Company income tax payable 应纳企业所得税额



Less amount of company tax paid 减免企业所得税额



Local income tax payable 应纳地方所得税额



Less amount of local tax paid 减免地方所得税额



Prepaid tax for year 全年预缴税额



Foreign tax credits 外国税额扣除



Amount shown in account books 账载金额



Explanatory comment 备注



Authorized agent 授权代理人



If you have entrusted a agent. Please fill in the following. To deal

with all tax issues, we now authorize _____ (address) to be agent of

our company, and any correspondencerelated to statement is

considered reasonable to be sent to this agent.

如果你已委托代理申报人,请填写下列资料。为代理一切税务事宜现授权______(地址)为本企业的代理申报人,任何与本申报表有关的来往文件都可寄与此人。





Authorized signature 授权人签字



Statement 声明:



I declare that this return is filled out in accordance with FOREIGN

INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF

CHINA. I believe that this return is true ,correct and complete.

我声明:此纳税申报表是根据《中华人民共和国外商投资企业和外国企业所得税法》规定填报的,我确信它是真实的、可靠的、完整的。



Person making statement 声明人



General Accountant (signature) 会计主管人签字



Agent's signature 代理申报人签字



Company seal 企业盖章



Date received by tax authority 收到日期



Date of approval 审核日期



Approved Memo 审核记录



Seal of tax authority 主管税务机关盖章



Signature of tax officer in charge 主管税务官员签字
关键字:会计英语
生词表:
  • monetary [´mʌnitəri] 移动到这儿单词发声 a.金融的;货币的 六级词汇
  • withheld [wið´held] 移动到这儿单词发声 withhold过去式(分词) 六级词汇
  • calculation [,kælkju´leiʃən] 移动到这儿单词发声 n.计算;考虑,预料 四级词汇
  • offset [´ɔ:fset] 移动到这儿单词发声 n.&vt.抵销;补偿 六级词汇
  • registration [,redʒi´streiʃən] 移动到这儿单词发声 n.登记(证);挂号 六级词汇
  • depreciation [di,pri:ʃi´eiʃ(ə)n] 移动到这儿单词发声 n.贬值;轻视 六级词汇
  • exempt [ig´zempt] 移动到这儿单词发声 vt.免除 a.免除的 四级词汇
  • administrative [əd´ministrətiv] 移动到这儿单词发声 a.管理的,行政的 四级词汇
  • shortage [´ʃɔ:tidʒ] 移动到这儿单词发声 n.不足(量);缺少 四级词汇
  • bankruptcy [´bæŋkrʌptsi] 移动到这儿单词发声 n.破产 四级词汇
  • deficiency [di´fiʃənsi] 移动到这儿单词发声 n.缺乏,不足,亏空 六级词汇
  • applicable [´æplikəbəl] 移动到这儿单词发声 a.合适的;适用的 六级词汇
  • fiscal [´fiskəl] 移动到这儿单词发声 a.财政的 六级词汇


文章标签:词汇