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      常用稅種(中英對照)

      來源: 編輯: 2009/05/04 15:06:23  字體:

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        Accessions tax 財產增益稅

        Admission tax 通行稅,入場稅

        Advertisement tax 廣告稅

        Agricultural(animal husbandry) tax 農(牧)業稅

        Alcohol tax 酒精稅

        All-phase transaction tax 全階段交易稅

        Amusement tax 娛樂稅

        Anchorage dues 停泊稅

        Anti-dumping duty 反傾銷稅

        Anti-profiteering tax 暴力稅

        Anti-subsidy/bounty/duty 反補貼稅

        Assimilation tax 入籍稅

        Automobile acquisition tax 汽車購置稅

        Aviation fuel tax 航空燃料稅

        Bazaar transaction 市場交易稅

        Benefit tax 受益稅

        Betterment tax 改良稅

        Beverage tax 飲料稅

        Bonus tax 獎金稅

        Border tax 邊境稅

        Bourse tax 證券交易所稅

        Bourse transaction tax(securities exchange tax) 有價證券交易稅

        Building tax 建筑稅

        Business consolidated tax 綜合營業稅

        Business income tax 營利所得稅

        Business profit tax 營業利潤稅

        Business receipts tax 營業收入稅

        Business tax 營業稅

        Canal dues/tolls 運河通行稅

        Capital gain tax 財產收益稅

        Capital interest tax 資本利息稅

        Capital levy 資本稅

        Capital transfer tax 資本轉移稅

        Capitation tax 人頭稅

        Car license 汽車執照稅

        Car tax 汽車稅

        Church tax 教堂稅

        Circulation tax 流通稅

        City planning tax 城市規劃稅

        Collective-owned enterprise income tax 集體企業獎金稅

        Collective-owned enterprise income tax 集體企業所得稅

        Commercial business tax 商業營業稅

        Commodity circulation tax 商業流通稅

        Commodity excise tax 商品國內消費稅

        Commodity tax 貨物稅

        Company income tax 公司所得稅

        Compensating tariff 補償關稅

        Comprehensive income t ax 綜合所得稅

        Consolidated tax 綜合稅

        Consumption tax 消費稅

        Contingent duty 應變關稅

        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 公司執照稅

        Corporate profit tax 公司利潤稅

        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 關稅

        Death duty 遺產稅

        Deed tax 契稅

        Defense surtax 防衛附加稅

        Defense tax 國防稅

        Development land tax 改良土地稅

        Development tax 開發稅

        Direct consumption tax 直接消費稅

        Dividend tax 股息稅

        Document tax 憑證熟

        Domestic rates 住宅稅

        Donation tax 贈與稅

        Earmarked tax 專用目的稅

        Earned income tax 勞物所得稅

        Easement tax 地役權稅

        Education duty 教育稅

        Electricity and gas tax 電力煤氣稅

        Emergency import duties 臨時進口稅

        Emergency special tax 非常特別稅

        Emergency tariff 非常關稅

        Employment tax 就業稅

        Enterprise income tax 企業所得稅

        Entertainment tax 娛樂稅,筵席稅

        Entrepot duty 轉口稅

        Environmental tax 環境稅

        Equalization charge/duty 平衡稅

        Estate tax 遺產稅,地產稅

        Examination of deed tax 驗契稅

        Excess profit tax 超額利潤稅

        Excessive profit tax 過分利得稅

        Exchange tax 外匯稅

        Excise on eating, drinking and lodging 飲食旅店業消費稅

        Excise tax 國內消費稅

        Expenditure tax 消費支出稅

        Export duty(export tax) 出口稅

        Extra duties 特稅

        Extra tax on profit increased 利潤增長額特別稅

        Facilities services tax 設施和服務稅

        Factory tax 出廠稅

        Farm tax 田賦稅

        Feast tax 筵席稅

        Fixed assets betterment tax 固定資產改良稅

        Fixed assets tax 固定資產稅

        Foreign enterprise tax 外國公司稅

        Foreign personal holding company tax 外國私人控股公司稅

        Franchise tax 特許權稅

        Freight tax 運費稅

        Frontier tax 國境稅

        Gas tax 天然氣稅

        Gasoline tax 汽油稅

        General excise tax 普通消費稅,一般消費稅

        General property tax 一般財產稅

        General sales tax 一般銷售稅

        Gift and estate tax 贈與及財產稅

        Gift tax 贈與稅

        Good tax 貨物稅

        Graduated income tax 分級所得稅

        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 養路稅

        Highway motor vehicle use tax 公路車輛使用稅

        Highway tax 公路稅

        Highway user tax 公路使用稅

        House and land tax 房地產稅

        House(property) tax 房產稅

        Household tax 戶稅

        Hunter's license tax 狩獵執照稅

        Hunting tax 狩獵稅

        Immovable property tax 不動產稅

        Import duty 進口關稅

        Import surcharge/surtax 進口附加稅

        Import tax 進口稅

        Import turnover tax 進口商品流轉稅

        Impost 進口關稅

        Incidental duties 雜捐

        Income tax of urban and rural self-employed industrial and commercial household 城鄉個體工商業戶所得稅

        Income tax 所得稅

        Incorporate tax 法人稅

        Increment tax on land value 土地增值稅

        Indirect consumption tax 間接消費稅

        Indirect tax 間接稅

        Individual inhabitant tax 個人居民稅

        Individual/personal income tax 個人所得稅

        Industrial-commercial consolidated/unified tax 工商統一稅

        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 遺產稅,繼承稅

        Insurance tax 保險稅

        Interest equilibrium tax 利息平衡稅

        Interest income tax 利息所得稅

        Interest tax 利息稅

        Internal revenue tax 國內收入稅

        Internal taxation of commodities 國內商品稅

        Internal taxes 國內稅

        Investment surcharge 投資收入附加稅

        Irregular tax(miscellaneous taxes) 雜稅

        Issue tax 證券發行稅

        Joint venture with Chinese and foreign investment income tax 中外合資經營企業所得稅

        Keelage 入港稅,停泊稅

        Land holding tax 地產稅

        Land tax 土地稅

        Land use tax 土地使用稅

        Land value increment tax 地價增值稅

        Land value tax 地價稅

        Landing tax 入境稅

        Legacy tax/duty 遺產稅

        License tax 牌照稅,執照稅

        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 生產者消費稅

        Mine area/lot tax mine tax(mineral product tax) 礦區稅

        Mineral exploitation tax 礦產稅

        Mining tax 礦業稅

        Motor fuel tax 機動車燃料稅

        Motor vehicle tonnage tax 汽車噸位稅

        Municipal inhabitants tax 市鎮居民稅

        Municipal locality tax 市地方稅

        Municipal tax市政稅

        Municipal trade tax 城市交易稅

        Negotiable note tax 有價證券稅

        Net worth tax 資產凈值稅

        Nuisance tax 小額消費品稅

        Object tax 目的稅

        Objective tax 專用稅

        Occupancy tax占用稅

        Occupation tax 開業稅

        Occupier's tax 農民所得稅

        Oil duties 石油進口稅

        Organization tax 開辦稅

        Outlay tax 購貨支出稅

        Passenger duty 客運稅

        Pavage 筑路稅

        Payroll tax 薪金工資稅

        Personal expenditures tax 個人消費支出稅

        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 貧民救濟稅

        Port toll/duty 港口稅,入港稅

        Premium tax 保險費稅

        Probate duty 遺囑認證稅

        Processing tax 加工商品稅

        Product tax 產品稅

        Profit tax 利潤稅

        Profit-seeking enterprise income tax 營利企業所得稅

        Progressive income tax 累進所得稅

        Progressive inheritance tax 累進遺產稅

        Property tax 財產稅

        Public utility tax 公用事業稅

        Purchase tax 購買稅

        Real estate tax 不動產稅

        Real estate transfer tax 不動產轉讓稅

        Real property acquisition tax 不動產購置稅

        Receipts tax 收入稅

        Recreation tax 娛樂稅

        Registration and license tax 登記及執照稅

        Registration tax 注冊稅

        Regulation tax 調節稅

        Remittance tax 匯出稅

        Resident tax 居民稅

        Resource tax 資源稅

        Retail excise tax 零售消費稅

        Retail sales tax 零售營業稅

        Retaliatory tariff 報復性關稅

        Revenue tax/duty 營業收入稅

        River dues 內河稅

        Rural land tax農業土地稅,田賦

        Rural open fair tax農村集市交易稅

        Salaries tax 薪金稅

        Sales tax 營業稅,銷售稅

        Salt tax 鹽稅

        Scot and lot 英國教區稅

        Seabed mining tax 海底礦產稅

        Securities exchange tax 證券交易稅

        Securities issue tax 證券發行稅

        Securities transfer /transaction tax 證券轉讓稅

        Selective employment tax 對一定行業課征的營業稅

        Selective sales tax 對一定范圍課征的營業稅

        Self-employment tax 從業稅

        Service tax 勞務稅

        Settlement estate duty 遺產稅

        Severance tax 開采稅,采掘熟

        Shipping tax 船舶稅

        Slaughtering tax 屠宰稅

        Social security tax 社會保險稅

        Special commodity sales tax 特殊商品銷售稅

        Special fuel oil tax 燒油特別稅

        Special land holding tax特種土地稅

        Special motor fuel retailers tax 汽車特種燃料零售商稅

        Special purpose tax 特種目的稅

        Special sales tax 特種銷售稅,特種經營稅

        Special tonnage tax/duty 特別噸位稅

        Spirit duty 烈酒稅

        Split tax 股本分散轉移稅

        Stamp tax 印花稅

        State income tax 州所得稅

        State unemployment insurance tax 州失業保險稅

        State-owned enterprise bonus tax 國營企業獎金熟

        State-owned enterprise income tax 國營企業所得稅

        State-owned enterprise regulation tax 國企營業調節稅

        State-owned enterprise wages regulation tax 國營企業工資調節稅

        Stock transfer tax 股票交易稅

        Stock-holders income tax股票所有者所得稅

        Succession tax 繼承稅,遺產稅

        Sugar excise tax 糖類消費稅

        Sumptuary tax 奢侈取締稅

        Super tax 附加稅

        Supplementary income tax 補充所得稅

        Target job tax 臨時工收入稅

        Tariff equalization tax 平衡關稅

        Tariff for bargaining purpose 談判目的的關稅

        Tariff for military security 軍事按關稅

        Tariff 關稅

        Tax for the examination of deed 契約檢驗稅

        Tax of energy resource 能源稅

        Tax on aggregate income 綜合所得稅

        Tax on agriculture 農業稅

        Tax on alcohol and alcoholic liquors 酒精飲料稅

        Tax on bank note 銀行券發行稅

        Tax on beer 啤酒稅

        Tax on business 企業稅

        Tax on capital gain 資本利得稅

        Tax on communication 交通稅

        Tax on consumption at hotel and restaurant 旅館酒店消費稅

        Tax on deposit 股息稅

        Tax on dividends 契稅

        Tax on earning from employment 雇傭收入稅

        Tax on enterprise 企業稅

        Tax on goods and possessions 貨物急財產稅

        Tax on house 房屋稅

        Tax on income and profit 所得及利潤稅

        Tax on income from movable capital 動產所得稅

        Tax on land and building 土地房產稅

        Tax on land revenue 土地收入稅

        Tax on land value 地價稅

        Tax on luxury 奢侈品稅

        Tax on mine 礦稅

        Tax on pari-mutuels 賽馬稅,賭博稅

        Tax on produce 產品稅

        Tax on property paid to local authority for local purpose 由地方征收使用的財產稅

        Tax on property 財產稅

        Tax on receipts from public enterprises 公營企業收入稅

        Tax on revaluation 資產重估稅

        Tax on sale and turnover 貨物銷售及周轉稅

        Tax on sale of property 財產出讓稅

        Tax on specific products 特種產品稅

        Tax on stalls 攤販稅

        Tax on the acquisition of immovable property tax 不動產購置稅

        Tax on the occupancy or use of business property 營業資產占有或使用稅

        Tax on transaction (tax on transfer of goods) 商品交易稅

        Tax on transfer of property 財產轉移稅

        Tax on transport 運輸稅

        Tax on undistributed profit 未分配利潤稅

        Tax on urban land 城市地產稅

        Tax on value add 增值稅ed

        Tea duty 茶葉稅

        Television duty 電視稅

        Timber delivery tax 木材交易稅

        Tobacco consumption tax 煙草消費稅

        Toll turn 英國的牲畜市場稅

        Toll(toll on transit) 通行稅

        Tonnage duty (tonnage dues) 噸位稅,船稅

        Tourist tax(travel tax) 旅游稅

        Trade tax 貿易稅

        Transaction tax 交易稅

        Transfer tax 證券過戶稅,證券交易稅

        Transit dues 過境稅,轉口稅

        Turnover tax 周轉稅,流通稅

        Undertaking unit bonus 事業單位獎金稅

        Unemployment compensation tax 州失業補助稅

        Unemployment insurance tax 失業保險稅

        Unemployment tax 失業稅

        Unemployment tax 州失業稅

        Unified income tax 統一所得稅

        Unified transfer tax 財產轉移統一稅

        Unitary income tax 綜合所得稅

        Unused land tax 土地閑置熟

        Urban house tax 城市房產稅

        Urban house-land tax 城市房地產水

        Urban maintenance and construction tax 城市維護建設稅

        Urban real estate tax 城市房地產稅

        Use tax 使用稅

        Users tax 使用人頭稅

        Utility tax 公用事業稅

        Vacant land tax 土地閑置稅

        Value added tax 增值稅

        Variable levy 差額稅,差價稅

        Vehicle and vessel license-plate tax 車船牌照稅

        Vehicle and vessel use tax 車船使用稅

        Wages regulation tax 工資調節稅

        Wages tax 工資稅

        War profit tax 戰時利潤稅

        Water utilization tax 水利受益稅

        Wealth /worth tax 財富稅

        Whisky tax 威士忌酒稅

        Windfall profit tax 暴利稅

        Window tax 窗稅

        Wine and tobacco tax 煙酒稅

        Wine duty 酒稅

        Withholding income tax 預提所得稅

        Withholding tax 預提稅

        Yield tax 收益稅

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