服務英語·機場退稅 脫貧詞庫

服務英語·機場退稅 脫貧詞庫

additional tax 附加稅

allowable tax credit 退稅額度

amended tax return 修正后納稅申報書

assessed tax 估定稅額

back tax 欠繳稅款／未繳稅額

deferred tax 遞延稅額／遞延稅額

direct tax 直接稅

effective tax rate 實際稅率

entertainment tax 娛樂稅

exchange tax 外匯稅

excise tax 特種消費稅

export tax 出口稅

export tax relief 出口稅額減免

fine for tax overdue 稅款滯納金

fine on tax makeup 補稅罰款

import tax 進口稅

increment tax/value-added tax 增值稅

individual tax 個人稅

luxury tax 奢侈（品）稅

marginal tax rate 邊際稅率

notice of tax payment 繳稅通知／納稅通知書

prepaid tax 預付稅捐

rate of taxation/tax ratev 稅率

retail taxes 零售稅

sales tax 銷售稅／營業稅

tax accountant 稅務會計師

tax accounting 稅務會計

tax accrual workpaper 應計稅金計算表

tax accruals 應計稅金／應計稅款

tax accrued/accrued taxes 應計稅收

tax administration 稅務管理

tax audit 稅務審計／稅務稽核

tax authority 稅務當局

tax benefit <美>納稅利益

tax benefit deferred 遞延稅款抵免

tax bracket 稅（收等）級／稅別／稅階／稅檔

tax collector 收稅員

tax credits <美>稅款扣除數／稅款減除數

tax deductible expense 稅收可減費用

tax deductions <美>課稅所得額扣除數

tax due （到期）應付稅款

tax evasion 逃稅／漏稅／偷稅

tax exemption/exemption of tax/tax free 免稅（額）

tax law 稅法

tax liability 納稅義務

tax loss 納稅損失／稅損

tax rebate （出口）退稅

tax refund 退還稅款

tax return 稅款申報書／納稅申報表

tax savings 稅金節約額

tax withheld 扣繳稅款／已預扣稅款

taxable 可征稅的／應納稅的

taxable earnings 應稅收入

taxable profit 應（課）稅利潤

taxation guideline 稅務方針／稅務指南

taxes payable 應繳稅金，應付稅款

tax-exempt income 免稅收入／免稅收益／免稅所得

tax-free profit 免稅利潤

taxpayer 納稅人

transaction tax 交易稅／流通稅

use tax 使用稅

withholding statement 扣款清單／扣繳憑單

withholding tax 預扣稅款