关于税收的中英文专业表达总结

ambit of charges征税范围,收费范围annual allowance每年免税额,年度津贴annual balance年度余额assessable income应评税收入,可估计收入assessable loss应评税亏损

assessable profit应评税利润assessed profit估定利润assessment评税；评定；估价；评税单assessor评议员；估税员asset资产

asset-liability management资产负债管理asset-liability ratio资产负债比asset price资产价格asset out of book账外资产

assets account资产账户

assets accounting资产会计assets allocation fund资产分配基金assets appraisal资产重估价assets cover资产担保

assets coverage ratio资产担保率assets inventory shortage资产盘亏assets inventory surplus资产盘盈assets management资产管理assets motive资产动机assets play资产隙

assets ratio资产比率assets redeployment资产重新配置assets reserve资产准备assets retirement资产报废assets revaluation资产重估

assets settlement资产决算,资产清算assets specificity资产专用性assets stripping资产剥离assets swap资产互换assets turnover资产周转率assets valuation资产估值

back duty补缴税款base year基年

basic allowance 基本免税额capital levy资本税；资产税capital tax资本税child allowance子女免税额confirmation of payment已缴税证明书council tax地方税

customs declaration报关单customs drawback关税退还customs entry进口报关customs quota海关配额customs union关税同盟

tariff关税；关税表；税率；税则；对…征税tariff association保险费税率同盟；关税同盟tariff barrier关税壁垒tariff control收费管制tariff rate保险协定费税率,关税率tariff wall关税壁垒

tax税；税款taxable可征税的；应征税的taxable bracket应课税组别taxable capacity纳税能力taxable income应税收入

taxable payroll emolument应课税薪酬总额taxable profit应课税利润taxable value应课税价值

tax agent税务代理人tax assessment征税估值taxation征税；税款taxation bureau税务局taxation office税务署

taxation payment税款tax avoidance避税tax band税阶tax base计税基数,税基tax benefit税收利益

taxbreak 减税,赋税减免tax burden税务负担,税项负担tax collector税务员tax concession税项宽减tax credit税收减免

tax-deductible可减税的tax defaulter欠税者tax discharged注销税款tax dodging逃税tax due到期应缴税款

tax element税收成分tax evasion逃税tax exemption免税tax farmer税款包收人,包税商

tax heaven避税安乐窝tax heldover延缓缴纳税款tax holiday免税期tax in default拖欠税款tax inspector税务稽查员

tax investigation税务调查tax liability纳税责任,税务负担tax loophole税制漏洞tax net税网tax payable应缴税款

taxpayer纳税人tax position课税情况tax proposal税收建议tax rebate出口退税tax regime税制tax relief税项宽免tax reserve certificate储税券tax return纳税申报单tax selling纳税抛售tax shelter合法避税手段

tax stamp印花税票tax stoodover延缓缴纳税款tax system课税制度,税制tax threshold起征点tax undercharge短征税款

tax year 税务年度发票 invoice;receipt发票登记簿 invoice register发票金额 invoice amount发票联 invoice copy

税单号码 charge number税额限定 rate-capping税后净运营利润 NOPAT（net operating profit after tax）税后利润率 after tax profit margin税后收益 earnings after tax

税款 tax;taxation; taxation payment税前收入 before-tax income税收 revenue税收抵免合格性 eligibility for tax credit 税项宽减 taxconcession 税项宽免 taxrelief

所得税 income tax所得税减免 marginal relief所得税预扣法 pay-as-you-earn;pay-as-you-go

征收 collection征收额 levy征收年度 year of assessment征税 levy;put;taxation征税范围 ambit of charges征税估值 tax assessment