CPA《税法》英语词汇大纲二_会计英语词汇

101	纳税期限	Tax payment deadline
102	税率	Tax rate
103	减税	Tax reduction
104	退税	Tax refund
105	税收附加	Tax surcharge
106	起征点	Tax threshold
107	计税价格	Tax value/Taxable price
108	减免税额	Tax amount deducted
109	应税所得	Taxable income
110	应税项目	Taxable item
111	纳税期间	Taxable period
112	对股息征税	Taxation of dividends
113	免税收入	Tax-exempt income
114	免税税目	Tax-exempt item
115	免税利润	Tax-exempt profit
116	含税价格	Tax-included price
117	纳税人	Taxpayer
118	土地使用税	Urban land-use tax
119	增值税	Value added tax(VAT)
120	土地增值税	Value-added tax on land/Land appreciation tax
121	增值税减免	VAT exemption or reduction
122	车船税	Vehicle and vessel tax
123	车辆购置税	Vehicle purchase tax
124	扣缴义务人	Withholding agent
125	代扣代缴税款	Withholding and remitting tax
126	预提所得税	Withholding income tax
127	零税率	Zero tax rate