稅收報表詞匯英漢對照

    　Withholding Tax Form （代扣所得稅表）
　　English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個(gè)人所得稅報告表
　　Withholding agent's file number 扣繳義務(wù)人編碼
　　Date of filing 填表日期
　　Day 日
　　Month 月
　　Year 年
　　Monetary Unit 金額單位
　　RMB Yuan 人民幣 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.
　　根據《中華人民共和國個(gè)人所得稅法》第九條的規定，制定本表，扣繳義務(wù)人應將本月扣繳的稅款在次月七日內繳入國庫，并向當地稅務(wù)機關(guān)報送本表。
　　Withholding agent's name 扣繳義務(wù)人名稱(chēng)
　　Address 地址
　　Telephone Number 電話(huà)
　　Tax payer's name 納稅義務(wù)人姓名
　　Tax payer's file number 納稅人編碼
　　Unit's name and Address 工作單位及地址
　　Categories of income 所得項目
　　Income period 所得時(shí)間
　　Revenue 收入額
　　Renminbi （RMB） 人民幣
　　Foreign currency 外幣
　　Name of currency 貨幣名稱(chēng)
　　Amount 金額
　　Exchange rate 外匯牌價(jià)
　　Renminbi （RMB）converted into 折合人民幣
　　Total 人民幣合計
　　Deductions 減費用額
　　Taxable Income 應納稅所得額
　　Tax rate 稅率
　　Quick calculation deduction 速算扣除數
　　Amount of tax withheld 扣繳所得稅額
　　Tax certificate number 完稅證字號
　　Date of tax payment 納稅日期
　　In case the tax certificate is filled out by withholding agent， this return should be submitted together with 如果由扣繳義務(wù)人填寫(xiě)完稅證，應在送此表時(shí)附完稅證副聯(lián)——份
　　Withholding total amount yuan 合計扣繳金額——元
　　Declaration by Withholding agent 扣繳義務(wù)人聲明
　　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.
　　我聲明：此扣繳申報報表是根據《中華人民共和國個(gè)人所得稅法》的規定填報的，我確信它是真實(shí)的，可靠的，完整的。
　　Signature 簽字
　　General Accountant （signature） 會(huì )計主管人簽字
　　Responsible officer （signature） 負責人簽字
　　Withholding agent （seal） 扣繳單位（或個(gè)人）蓋章
　　For official use 由以下稅務(wù)機關(guān)填寫(xiě)
　　Value Added Tax Payable Statement （應交增值稅明細表）
　　English Language Word or Term Chinese Language Word or Term Name of enterprise 編制單位
　　Items 項目
　　Line No. 行次
　　Current Month 本月數
　　Current Year Cumulative Amount 年末累計數
　　Amount not yet deducted at beginning of year （represented by a “-” sign） 年初未抵扣數（用“-”反映）
　　VAT on sales
　　銷(xiāo)項稅額
　　VAT Refund for exported goods 出口退稅
　　Amount transferred out from VAT on purchase 進(jìn)項稅額轉出數
　　Transfer out overpaid VAT 轉出多交增值稅
　　VAT on purchase 進(jìn)項稅額
　　VAT Paid 已交稅金
　　Tax reduced and exempted減免稅款
　　VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵減內銷(xiāo)產(chǎn)品應納稅額
　　Transfer out unpaid VAT 轉出未交增值稅
　　Amount not deducted at end of period （represented by a “-” sign）期末未抵扣數（用“-”號反映）
　　VAT unpaid 未交增值稅
　　Amount unpaid at beginning of year （amount overpaid represented by a “-” sign） 年初未交數（多交數以“-”號反映）
　　Amount transfer in at current period （amount overpaid represented by a “-” sign） 本期轉入數（多交數以“-”號反映）
　　Amount paid at current period 本期已交數
　　Amount unpaid at end of period （amount overpaid represented by a “-” sign） 期末未交數（多交數以“-”號反映）
　　Head of unit 單位負責人
　　Finance employee in charge 財務(wù)負責人
　　Double-check 復核
　　Prepared by 制表
　　Enterprise Income Tax - Annual Tax Return （企業(yè)所得稅年度申報表）
　　English Language Word or Term Chinese Language Word or Term Income Tax on Enterprises Annual Tax Return 企業(yè)所得稅年度納稅申報表
　　Taxation period 稅款所屬時(shí)間
　　Monetary Unit 金額單位
　　Taxpayer's registration number 納稅人識別號
　　Taxpayer's Name 納稅人名稱(chēng)
　　Taxpayer's Address 納稅人地址
　　Zip code （postcode） 郵政編碼
　　Type of business 登記注冊類(lèi)型
　　Industry type 行業(yè)
　　Taxpayer's bank 納稅人開(kāi)戶(hù)銀行
　　Bank account number 賬號
　　Gross revenue 收入總額
　　Line No. 行次
　　Items 項目
　　Business income 銷(xiāo)售（營(yíng)業(yè)）收入
　　Less： Sales return 減：銷(xiāo)售退回
　　Depreciation allowance 折扣與折讓
　　Net operating revenue 銷(xiāo)售（營(yíng)業(yè)）收入凈額
　　Amount of exempt income included 其中：免稅的銷(xiāo)售（營(yíng)業(yè)）收入
　　Income from royalties 特許權使用費收益
　　Investment income 投資收益
　　Net income in investment transfer 投資轉讓凈收益
　　Rental net income 租賃凈收益
　　Exchange net income 匯兌凈收益
　　Net income from asset/inventory surplus 資產(chǎn)盤(pán)盈凈收益
　　Subsidy income 補貼收入
　　Other income 其他收入
　　Final. total income 收入總額合計
　　Operating expenses 銷(xiāo)售（營(yíng)業(yè)）成本
　　Sales tax 銷(xiāo)售稅金及附加
　　Total period expenses 期間費用合計
　　Deduction items 扣除項目
　　Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses 其中：工資薪金 職工福利費、職工工會(huì )經(jīng)費、職工教育經(jīng)費
　　Depreciation of fixed assets 固定資產(chǎn)折舊
　　Amortisation on intangible assets and deferred assets 無(wú)形資產(chǎn)、遞延資產(chǎn)攤銷(xiāo)
　　Research and development expenses 研究開(kāi)發(fā)費用
　　Net interest expense 利息凈支出
　　Exchange net loss 匯兌凈損失
　　Rental net expense 租金凈支出
　　Head office administrative expense 上繳總機構管理費
　　Entertainment expenses 業(yè)務(wù)招待費
　　Taxation expense 稅金
　　Loss on bad debts 壞賬損失
　　Additional bad debts provision for prior year 增提的壞賬準備金
　　Net loss due to inventory shortage， spoilage and obsolescence 資產(chǎn)盤(pán)虧、毀損和報廢凈損失
　　Net loss in investment transfer 投資轉讓凈損失
　　National insurance payment 社會(huì )保險繳款
　　Workers insurance expense 勞動(dòng)保護費
　　Advertising expenditure 廣告支出
　　Donations Contributed 捐贈支出
　　Auditing， consulting and litigation expenses 審計、咨詢(xún)、訴訟費
　　Travelling expenses 差旅費
　　Conference expenses 會(huì )議費
　　Transportation， packing， handling and insurance exhibition expense on sales 運輸、裝卸、包裝、保險展覽等銷(xiāo)售費用
　　Bankruptcy compensation cost 礦產(chǎn)資源補償費
　　Other deductible expense items 其他扣除費用項目
　　Taxable income calculation 應納稅所得額的計算
　　Income before tax adjustment 納稅調整前所得
　　Plus： Adjustment for additional tax payment 加：納稅調整增加額
　　Including salary bonus tax adjustment Adjustment to tax payment for employee benefits ， employee labor union dues， employee education expense.
　　其中：工資薪金納稅調整額職工福利費、職工工會(huì )經(jīng)費和職工教育經(jīng)費的納稅調整額
　　Interest expense tax payment adjustment amount 利息支出納稅調整額
　　Entertainment expenses tax adjustment amount 業(yè)務(wù)招待費納稅調整額
　　Advertising expenditure tax payment adjustment amount 廣告支出納稅調整額
　　Tax adjustment for contribution expenditure 贊助支出納稅調整額
　　Donations Contributed Tax Adjustment 捐贈支出納稅調整額
　　Tax adjustment for depreciation and amortisation expenditure 折舊、攤銷(xiāo)支出納稅調整額
　　Loss on bad debts tax payment adjustment amount 壞賬損失納稅調整額
　　Provision for bad debts tax payment adjustment amount 壞賬準備納稅調整額
　　Penalties paid for late late tax payment 罰款、罰金或滯納金
　　Inventory revaluation reserve 存貨跌價(jià)準備
　　Short term investments depreciation reserve 短期投資跌價(jià)準備
　　Long term investments depreciation reserve 長(cháng)期投資減值準備
　　Plus other taxable items adjustment 其他納稅調整增加項目
　　Less： Deduction for tax adjustment 減：納稅調整減少額
　　Including research and development expenses 其中：研究開(kāi)發(fā)費用附加扣除額
　　Other tax deductible items 其他納稅調整減少項目
　　After tax adjusted income 納稅調整后所得
　　Less： Prior year deficiency 減：彌補以前年度虧損
　　Less： tax-exempt income 減：免稅所得
　　Including government loan interest income 其中：國債利息所得
　　Tax free income subsidy 免稅的補貼收入
　　Tax free investment income 免于補稅的投資收益
　　Tax free technology transfer income 免稅的技術(shù)轉讓收益
　　Other tax free income 其他免稅所得
　　Taxable Income 應納稅所得額
　　Applicable tax rate 適用稅率
　　Income tax payable 應繳所得稅額
　　Less： amount overpaid at beginning of period 減：期初多繳所得稅額
　　Prepaid income tax 已預繳的所得稅額
　　Tax allowance for domestic investment 應補稅的境內投資收益的抵免稅額
　　Tax allowance for foreign investment 應補稅的境外投資收益的抵免稅額
　　Approved income tax reduction 經(jīng)批準減免的所得稅額
　　Taxpayer's representative's seal 納稅人代表簽章
　　Taxpayer's unit's seal 納稅人單位公章
　　Date 日期
　　Agent's company seal 代理申報中介機構簽章
　　Responsible person 經(jīng)辦人
　　Registered number of responsible person 經(jīng)辦人執業(yè)證件號碼
　　Completed by tax authority 以下由稅務(wù)機關(guān)填寫(xiě)
　　Date return receive 受理申報日期
　　Person approving 審核人
　　Date of approval 審核日期
　　Tax Authority's Seal 受理申報稅務(wù)機關(guān)公章
　　Excise tax， tax return 營(yíng)業(yè)稅納稅申報表
　　Date of filing 填表日期
　　Taxpayer's registration number 納稅人識別號
　　Renminbi （yuan，jiao，fen） 元（列至角分）
　　Taxpayer's Name 納稅人名稱(chēng)
　　Taxation period 稅款所屬時(shí)間
　　Tax Items 稅目
　　Operating items 經(jīng)營(yíng)項目
　　Turnover 營(yíng)業(yè)額
　　Total Income 全部收入
　　Tax exempt items 不征稅項目
　　Abatement item 減除項目
　　Tax reduced items 減免稅項目
　　Turnover tax payable 應稅營(yíng)業(yè)額
　　Current Period 本期
　　Tax amount payable 應納稅額
　　Less tax paid 減免稅額
　　If this return is filled by tax payer， the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫(xiě)以下各欄
　　General Accountant （seal） 會(huì )計主管（簽章）
　　Tax payer （seal） 納稅人（公章）
　　If this return is filled by an authorized agent， following should be completed by that agent. 如委托代理人填報，由代理人填寫(xiě)以下各欄
　　Agent's Name 代理人名稱(chēng)
　　Address 地址
　　Agent's seal 代理人（公章）
　　Completed by tax authority 以下由稅務(wù)機關(guān)填寫(xiě)
　　Received by tax authority 收到申報表日期
　　Received by 接收人
　　Tax return for stamp tax 印花稅納稅申報表
　　Taxpayer's registration number 納稅人識別號
　　Taxpayer's Name 納稅人名稱(chēng)
　　Taxation period 稅款所屬時(shí)間
　　Tax payment receipt 應稅憑證名稱(chēng)
　　Number of units 件數
　　Applicable tax rate 適用稅率
　　Amount tax paid 已納稅額
　　Stamp purchases information 購花貼情況
　　Stamps on hand at beginning of period 上期結存
　　Current period purchases 本期購進(jìn)
　　Current period use 本期貼花
　　Current Period balance 本期結存
　　If this return if filled by a tax payer， the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫(xiě)以下各欄
　　General Accountant （seal） 會(huì )計主管（簽章）
　　Tax payer （seal） 納稅人（公章）
　　If this return is filled by an authorized
　　agent .the following should be completed by that agent
　　如委托代理人填報，由代理人填寫(xiě)以下各欄
　　Agent's Name 代理人名稱(chēng)
　　Agent's address 代理人地址
　　Agent's seal 代理人（公章）
　　Completed by tax authority 以下由稅務(wù)機關(guān)填寫(xiě)
　　Received by tax authority 收到申報表日期
　　Annual Income Tax return for Foreign Companies 外商投資企業(yè)和外國企業(yè)年度所得稅申報表
　　Tax year 納稅年度
　　This return is designed in accordance with the provisions of Article of 16 and Detailed rules and Regulations of Article 95 of FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The company should fill the return and turn it over to the local tax authorities within four months of fiscal year end. The financial accounts certificate public accounts （China） audits report and related explanation should be attached.
　　根據《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》第十六條及其實(shí)施細則第九十五條的規定，特制定本表，你企業(yè)應當納稅年度終了后4個(gè)月內如實(shí)填寫(xiě)本表，報送當地稅務(wù)機關(guān)，并附送財務(wù)會(huì )計報表、中國注冊會(huì )計師查賬報告及有關(guān)的說(shuō)明材料。
　　Zip code （postcode） 郵政編碼
　　Industry type 行業(yè)
　　Date trading commenced 開(kāi)始生產(chǎn)、經(jīng)營(yíng)日期
　　Profit making year 開(kāi)始獲利年度
　　Bank account 銀行賬號
　　Net revenue 收入凈額
　　Deduction 扣除額
　　Taxable income calculation 應納稅所得額的計算
　　Approved taxable income calculation 核定應納稅所得額的計算
　　Company income tax payable calculation 應納企業(yè)所得稅額的計算
　　Local income tax payable calculation 應納地方所得稅額的計算
　　Items 項目
　　Net amount of current year merchandise sales or business income本年銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)收入凈額
　　Current year operating expense （for merchandise sales or business
　　income） 本年銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)成本
　　Current year finance， administration and overhead expenses relating to merchandise sales or business 本年度銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)費用、財務(wù)費用及管理費用
　　Current year tax expense relating to merchandise sales or business operations 本年度銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)稅金
　　Deduction total 扣除額合計
　　Including entertainment expenses 其中：交際應酬費
　　Salary and welfare fund expense 工資、福利費
　　Rental expense 租金支出
　　Royalty 特許權使用費
　　Interest expense 利息支出
　　Depreciation expense 折舊費
　　Current year profit （or loss） from merchandise sales or business本年銷(xiāo)售（銷(xiāo)貨）或營(yíng)業(yè)利潤（虧損）額
　　Other business profit （or loss） amount in current year 本年其他業(yè)務(wù)利潤（虧損）額
　　Net amount of current year non-operating income and expense本年營(yíng)業(yè)外收支凈額
    　Taxable Income 應納稅所得額
　　Current year total income 本年收入總額
　　Taxable Income 應納稅所得額
　　Tax rate % 稅率%
　　Company income tax payable 應納企業(yè)所得稅額
　　Less amount of company tax paid 減免企業(yè)所得稅額
　　Local income tax payable 應納地方所得稅額
　　Less amount of local tax paid 減免地方所得稅額
　　Prepaid tax for year 全年預繳稅額
　　Foreign tax credits 外國稅額扣除
　　Amount shown in account books 賬載金額
　　Explanatory comment 備注
　　Authorized agent 授權代理人
　　If you have entrusted a agent. Please fill in the following. To deal with all tax issues， we now authorize _____ （address） to be agent of our company， and any correspondence related to statement is considered reasonable to be sent to this agent.如果你已委托代理申報人，請填寫(xiě)下列資料。為代理一切稅務(wù)事宜現授權______（地址）為本企業(yè)的代理申報人，任何與本申報表有關(guān)的來(lái)往文件都可寄與此人。
　　Authorized signature 授權人簽字
　　Statement 聲明：
　　I declare that this return is filled out in accordance with FOREIGN INVESTMENT BUSINESS INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. I believe that this return is true， correct and complete.我聲明：此納稅申報表是根據《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》規定填報的，我確信它是真實(shí)的、可靠的、完整的。
　　Person making statement 聲明人
　　General Accountant （signature） 會(huì )計主管人簽字
　　Agent's signature 代理申報人簽字
　　Company seal 企業(yè)蓋章
　　Date received by tax authority 收到日期
　　Date of approval 審核日期
　　Approved Memo 審核記錄
　　Seal of tax authority 主管稅務(wù)機關(guān)蓋章
　　Signature of tax officer in charge 主管稅務(wù)官員簽字