稅收術(shù)語(yǔ)

　　Accessions tax 財(cái)產(chǎn)增益稅

　　Admission tax 通行稅，入場(chǎng)稅

　　advertisement tax 廣告稅

　　agricultural(animal husbandry) tax 農(nóng)(牧)業(yè)稅

　　alcohol tax 酒精稅

　　all-phase transaction tax 全階段交易稅

　　amusement tax 娛樂(lè)稅

　　anchorage dues 停泊稅

　　anti-dumping duty 反傾銷(xiāo)稅

　　anti-profiteering tax 暴力稅

　　anti-subsidy/bounty/duty 反補(bǔ)貼稅

　　assimilation tax 入籍稅

　　automobile acquisition tax 汽車(chē)購(gòu)置稅

　　aviation fuel tax 航空燃料稅

　　bazaar transaction 市場(chǎng)交易稅

　　benefit tax 受益稅

　　betterment tax 改良稅

　　beverage tax 飲料稅

　　bonus tax 獎(jiǎng)金稅

　　border tax 邊境稅

　　bourse tax 證券交易所稅

　　bourse transaction tax(securities exchange tax) 有價(jià)證券交易稅

　　building tax 建筑稅

　　business consolidated tax 綜合營(yíng)業(yè)稅

　　business income tax 營(yíng)利所得稅

　　business profit tax 營(yíng)業(yè)利潤(rùn)稅

　　business receipts tax 營(yíng)業(yè)收入稅

　　business tax 營(yíng)業(yè)稅

　　canal dues/tolls 運(yùn)河通行稅

　　capital gain tax 財(cái)產(chǎn)收益稅

　　capital interest tax 資本利息稅

　　capital levy 資本稅

　　capital transfer tax 資本轉(zhuǎn)移稅

　　capitation tax 人頭稅

　　car license 汽車(chē)執(zhí)照稅

　　car tax 汽車(chē)稅

　　church tax 教堂稅

　　circulation tax 流通稅

　　city planning tax 城市規(guī)劃稅

　　collective-owned enterprise income tax 集體企業(yè)獎(jiǎng)金稅

　　collective-owned enterprise income tax 集體企業(yè)所得稅

　　commercial business tax 商業(yè)營(yíng)業(yè)稅

　　commodity circulation tax 商業(yè)流通稅

　　commodity excise tax 商品國(guó)內(nèi)消費(fèi)稅

　　commodity tax 貨物稅

　　company income tax 公司所得稅

　　compensating tariff 補(bǔ)償關(guān)稅

　　comprehensive income t ax 綜合所得稅

　　consolidated tax 綜合稅

　　consumption tax 消費(fèi)稅

　　contingent duty 應(yīng)變關(guān)稅

　　contract tax 契約稅

　　corn duty 谷物稅

　　corporate income tax 法人所得稅

　　corporate inhabitant tax 法人居民稅

　　corporate licensing tax 公司執(zhí)照稅

　　corporate profit tax 公司利潤(rùn)稅

　　corporation franchise tax 法人登記稅

　　corporation tax 公司稅，法人稅

　　coupon tax 息票利息稅

　　customs duties 關(guān)稅

　　death duty 遺產(chǎn)稅

　　deed tax 契稅

　　defense surtax 防衛(wèi)附加稅

　　defense tax 國(guó)防稅

　　development land tax 改良土地稅

　　development tax 開(kāi)發(fā)稅

　　direct consumption tax 直接消費(fèi)稅

　　dividend tax 股息稅

　　document tax 憑證熟

　　domestic rates 住宅稅

　　donation tax 贈(zèng)與稅

　　earmarked tax 專(zhuān)用目的稅

　　earned income tax 勞物所得稅

　　easement tax 地役權(quán)稅

　　education duty 教育稅

　　electricity and gas tax 電力煤氣稅

　　emergency import duties 臨時(shí)進(jìn)口稅

　　emergency special tax 非常特別稅

　　emergency tariff 非常關(guān)稅

　　employment tax 就業(yè)稅

　　enterprise income tax 企業(yè)所得稅

　　entertainment tax 娛樂(lè)稅，筵席稅

　　entrepot duty 轉(zhuǎn)口稅

　　environmental tax 環(huán)境稅

　　equalization charge/duty 平衡稅

　　estate tax 遺產(chǎn)稅，地產(chǎn)稅

　　examination of deed tax 驗(yàn)契稅

　　excess profit tax 超額利潤(rùn)稅

　　excessive profit tax 過(guò)分利得稅

　　exchange tax 外匯稅

　　excise on eating， drinking and lodging 飲食旅店業(yè)消費(fèi)稅

　　excise tax 國(guó)內(nèi)消費(fèi)稅

　　expenditure tax 消費(fèi)支出稅

　　export duty(export tax) 出口稅

　　extra duties 特稅

　　extra tax on profit increased 利潤(rùn)增長(zhǎng)額特別稅

　　facilities services tax 設(shè)施和服務(wù)稅

　　factory tax 出廠(chǎng)稅

　　farm tax 田賦稅

　　feast tax 筵席稅

　　fixed assets betterment tax 固定資產(chǎn)改良稅

　　fixed assets tax 固定資產(chǎn)稅

　　foreign enterprise tax 外國(guó)公司稅

　　foreign personal holding company tax 外國(guó)私人控股公司稅

　　franchise tax 特許權(quán)稅

　　freight tax 運(yùn)費(fèi)稅

　　frontier tax 國(guó)境稅

　　gas tax 天然氣稅

　　gasoline tax 汽油稅

　　general excise tax 普通消費(fèi)稅，一般消費(fèi)稅

　　general property tax 一般財(cái)產(chǎn)稅

　　general sales tax 一般銷(xiāo)售稅

　　gift and estate tax 贈(zèng)與及財(cái)產(chǎn)稅

　　gift tax 贈(zèng)與稅

　　good tax 貨物稅

　　graduated income tax 分級(jí)所得稅

　　gross receipts tax 收入稅

　　harbor tax 港口稅

　　head tax/money 人頭稅

　　highway hole tax 公路隧道通行稅

　　highway maintenance 養(yǎng)路稅

　　highway motor vehicle use tax 公路車(chē)輛使用稅

　　highway tax 公路稅

　　highway user tax 公路使用稅

　　house and land tax 房地產(chǎn)稅

　　house(property) tax 房產(chǎn)稅

　　household tax 戶(hù)稅

　　hunter‘s license tax 狩獵執(zhí)照稅

　　hunting tax 狩獵稅

　　immovable property tax 不動(dòng)產(chǎn)稅

　　import duty 進(jìn)口關(guān)稅

　　import surcharge/surtax 進(jìn)口附加稅

　　import tax 進(jìn)口稅

　　import turnover tax 進(jìn)口商品流轉(zhuǎn)稅

　　impost 進(jìn)口關(guān)稅

　　incidental duties 雜捐

　　income tax of urban and rural self-employed industrial and commercial household 城鄉(xiāng)個(gè)體工商業(yè)戶(hù)所得稅

　　income tax 所得稅

　　incorporate tax 法人稅

　　increment tax on land value 土地增值稅

　　indirect consumption tax 間接消費(fèi)稅

　　indirect tax 間接稅

　　individual inhabitant tax 個(gè)人居民稅

　　individual/personal income tax 個(gè)人所得稅

　　industrial-commercial consolidated/unified tax 工商統(tǒng)一稅

　　industrial-commercial income tax 工商所得稅

　　industrial-commercial tax 工商稅

　　inhabitant income tax 居民所得稅

　　inheritance tax 遺產(chǎn)稅，繼承稅

　　insurance tax 保險(xiǎn)稅

　　interest equilibrium tax 利息平衡稅

　　interest income tax 利息所得稅

　　interest tax 利息稅

　　internal revenue tax 國(guó)內(nèi)收入稅

　　internal taxation of commodities 國(guó)內(nèi)商品稅

　　internal taxes 國(guó)內(nèi)稅

　　investment surcharge 投資收入附加稅

　　irregular tax(miscellaneous taxes) 雜稅

　　issue tax 證券發(fā)行稅

　　joint venture with Chinese and foreign investment income tax 中外合資經(jīng)營(yíng)企業(yè)所得稅

　　keelage 入港稅，停泊稅

　　land holding tax 地產(chǎn)稅

　　land tax 土地稅

　　land use tax 土地使用稅

　　land value increment tax 地價(jià)增值稅

　　land value tax 地價(jià)稅

　　landing tax 入境稅

　　legacy tax/duty 遺產(chǎn)稅

　　license tax 牌照稅，執(zhí)照稅

　　liquidation tax 清算所得稅

　　liquor tax 酒稅

　　livestock transaction/trade tax 牲畜交易稅

　　local benefit tax 地方收益稅

　　local entertainment tax 地方娛樂(lè)稅，地方筵席稅

　　local improvement tax 地方改良稅

　　local income tax 地方所得稅

　　local inhabitant tax 地方居民稅

　　local road tax‘ 地方公路稅

　　local surcharge 地方附加

　　local surtax 地方附加稅

　　local taxes/duties 地方各稅

　　luxury(goods) tax 奢侈品稅

　　manufacturer‘s excise tax 生產(chǎn)者消費(fèi)稅

　　mine area/lot tax mine tax(mineral product tax) 礦區(qū)稅

　　mineral exploitation tax 礦產(chǎn)稅

　　mining tax 礦業(yè)稅

　　motor fuel tax 機(jī)動(dòng)車(chē)燃料稅

　　motor vehicle tonnage tax 汽車(chē)噸位稅

　　municipal inhabitants tax 市鎮(zhèn)居民稅

　　municipal locality tax 市地方稅

　　municipal tax市政稅

　　municipal trade tax 城市交易稅

　　negotiable note tax 有價(jià)證券稅

　　net worth tax 資產(chǎn)凈值稅

　　nuisance tax 小額消費(fèi)品稅

　　object tax 目的稅

　　objective tax 專(zhuān)用稅

　　occupancy tax占用稅

　　occupation tax 開(kāi)業(yè)稅

　　occupier‘s tax 農(nóng)民所得稅

　　oil duties 石油進(jìn)口稅

　　organization tax 開(kāi)辦稅

　　outlay tax 購(gòu)貨支出稅

　　passenger duty 客運(yùn)稅

　　pavage 筑路稅

　　payroll tax 薪金工資稅

　　personal expenditures tax 個(gè)人消費(fèi)支出稅

　　petrol duties 汽油稅

　　petroleum revenue tax 石油收益稅

　　pier tax 碼頭稅

　　plate tax 牌照稅

　　poll tax 人頭稅

　　poor rate 貧民救濟(jì)稅

　　port toll/duty 港口稅，入港稅

　　premium tax 保險(xiǎn)費(fèi)稅

　　probate duty 遺囑認(rèn)證稅

　　processing tax 加工商品稅

　　product tax 產(chǎn)品稅

　　profit tax 利潤(rùn)稅

　　profit-seeking enterprise income tax 營(yíng)利企業(yè)所得稅

　　progressive income tax 累進(jìn)所得稅

　　progressive inheritance tax 累進(jìn)遺產(chǎn)稅

　　property tax 財(cái)產(chǎn)稅

　　public utility tax 公用事業(yè)稅

　　purchase tax 購(gòu)買(mǎi)稅