税收报表词汇.wpt

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 contributio