| 税法 | ||
| 1 | 兼营 | Also engaged in |
| 2 | 应计税款 | Accrued tax |
| 3 | 从价税 | Ad valorem tax |
| 4 | 加计扣除 | Additional deduction |
| 5 | 附加税 | Additional tax/Surcharge |
| 6 | 所得额调整 | Adjustment of income |
| 7 | 税后所得 | After-tax income |
| 8 | 准予扣除数 | Allowable deductions |
| 9 | 税收可抵免额 | Allowable tax credit |
| 10 | 从量定额 | Amount based on quantity |
| 11 | 增值额 | Amount of appreciation/Value added |
| 12 | 销售额 | Amount of sales |
| 13 | 抵免税额 | Amount of tax credit |
| 14 | 应纳税所得额 | Amount of taxable income |
| 15 | 扣除项目金额 | Amount of the deductions |
| 16 | 适用税额 | Applicable tax amount |
| 17 | 适用税率 | Applicable tax rates |
| 18 | 计税成本 | Assessable cost |
| 19 | 核定所得额 | Assessable income |
| 20 | 平均成本利润率 | Average cost-plus margin rate |
| 21 | 平均销售价格 | Average sales price |
| 22 | 营业税 | Business tax |
| 23 | 偶然所得 | Casual income |
| 24 | 所得项目 | Category of income |
| 25 | 组成计税价格 | Composite taxable price |
| 26 | 本纳税年度 | Current tax year |
| 27 | 所得税申报 | Declaration of income tax |
| 28 | 扣除项目 | Deductible items |
| 29 | 免税项目扣除 | Deduction of the tax exemption item |
| 30 | 契税 | Deed tax |
| 31 | 视同销售 | Deemed sales/sales equivalent |
| 32 | 免除纳税义务 | Discharge of tax obligation |
| 33 | 应税商品 | Dutiable goods |
| 34 | 纳税义务 | Duty of tax payment |
| 35 | 权益性投资收益 | Earning from equity investments |
| 36 | 雇员福利，职工福利 | Employee benefit |
| 37 | 企业所得税 | Enterprise income tax |
| 38 | 国外所得收入 | Foreign earned income |
| 39 | 一般纳税人 | General taxpayer |
| 40 | 特许权使用费所得 | Income from franchise royalty |
| 41 | 利息、股息、红利所得 | Income from interests, dividends and bonuses |
| 42 | 劳务所得 | Income from labor service |
| 43 | 财产租赁所得 | Income from leasing of property |
| 44 | 生产经营所得 | Income from production and business operation |
| 45 | 转让财产所得 | Income from property transfer |
| 46 | 工资薪金所得 | Income from wages, salaries |
| 47 | 财产转让收入 | Income from property transfer |
| 48 | 所得税抵免 | Income tax credit |
| 49 | 申报缴纳所得税 | Income tax declaration |
| 50 | 应纳所得税 | Income tax payable |
| 51 | 接受捐赠所得 | Income from donation |
| 52 | 个人所得税 | Individual income tax |
| 53 | 增值税进项税额 | Input value added tax |
| 54 | 非正常损失 | Irregular loss |
| 55 | 滞纳金 | Late fee |
| 56 | 清算所得税 | Liquidation income tax |
| 57 | 最低应纳税所得额 | Minimum taxable income |
| 58 | 增值税起征点 | Minimum threshold of value-added Tax |
| 59 | 混合销售行为 | Mixed sales activities |
| 60 | 所得税前净所得 | Net income before income tax |
| 61 | 税后净利润 | Net profit after tax |
| 62 | 非货币资产 | Non-monetary asset |
| 63 | 不征税收入 | Non-taxable income |
| 64 | 不计入征税范围 | Not included in the scope of taxable activities |
| 65 | 财产原值 | Original value of the property/ Cost of property |
| 66 | 当期销项税额 | Output tax for the period |
| 67 | 增值税销项税额 | Output value added tax |
| 68 | 滞纳税款/欠税 | Overdue tax |
| 69 | 应补缴税款 | Payment of tax in arrears |
| 70 | 累进税率 | Progressive tax rate |
| 71 | 比例税率 | Proportional tax rate |
| 72 | 公益性捐赠 | Public welfare donations |
| 73 | 房产税 | Real estate tax |
| 74 | 居民纳税人 | Resident taxpayer |
| 75 | 资源税 | Resource tax |
| 76 | 含税销售额 | Sales amount including tax |
| 77 | 所得税征收范围 | Scope of income tax/Subject to income tax |
| 78 | 小规模纳税人 | Small-scale taxpayer |
| 79 | 源泉扣缴 | Source withholding |
| 80 | 纳税特别扣除项目 | Special deductible items |
| 81 | 特殊性税务处理 | Special tax treatment |
| 82 | 印花税 | Stamp tax |
| 83 | 应征税额 | Tax accrued |
| 84 | 税额 | Tax amounts |
| 85 | 税基/计税依据 | Tax base |
| 86 | 税种 | Tax category |
| 87 | 消费税税率 | Tax computation |
| 88 | 税收抵免 | Tax credit |
| 89 | 抵免限额 | Tax credit quota |
| 90 | 纳税期限 | Tax deadline |
| 91 | 税前可扣除项目 | Tax deductible items |
| 92 | 税收减免 | Tax deduction or exemption |
| 93 | 计税差异 | Tax differences |
| 94 | 到期应纳税款 | Tax due |
| 95 | 漏税/逃税 | Tax evasion |
| 96 | 免税 | Tax exemption |
| 97 | 纳税申报 | Tax filing |
| 98 | 本期税额 | Tax for the period/year |
| 99 | 已纳税额 | Tax paid |
| 100 | 应纳税额 | Tax payable |
CPA《税法》英语词汇大纲一
考博英语词汇