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免除纳税义务 Discharge of tax obligation

应税商品 Dutiable goods

纳税义务 Duty of tax payment

权益性投资收益 Earning from equity investments

雇员福利，职工福利 Employee benefit

企业所得税 Enterprise income tax

国外所得收入 Foreign earned income

一般纳税人 General taxpayer

特许权使用费所得 Income from franchise royalty

利息、股息、红利所得 Income from interests, dividends and bonuses

劳务所得 Income from labor service

财产租赁所得 Income from leasing of property

生产经营所得 Income from production and business operation

转让财产所得 Income from property transfer

工资薪金所得 Income from wages, salaries

财产转让收入 Income from property transfer

所得税抵免 Income tax credit

申报缴纳所得税 Income tax declaration

应纳所得税 Income tax payable

接受捐赠所得 Income from donation

个人所得税 Individual income tax

增值税进项税额 Input value added tax

非正常损失 Irregular loss

滞纳金 Late fee

清算所得税 Liquidation income tax

最低应纳税所得额 Minimum taxable income

增值税起征点 Minimum threshold of value-added Tax

混合销售行为 Mixed sales activities

所得税前净所得 Net income before income tax

税后净利润 Net profit after tax

非货币资产 Non-monetary asset

不征税收入 Non-taxable income

不计入征税范围 Not included in the scope of taxable activities

财产原值 Original value of the property/ Cost of property

当期销项税额 Output tax for the period

增值税销项税额 Output value added tax

滞纳税款/欠税 Overdue tax

应补缴税款 Payment of tax in arrears

累进税率 Progressive tax rate

比例税率 Proportional tax rate

公益性捐赠 Public welfare donations

房产税 Real estate tax

居民纳税人 Resident taxpayer

资源税 Resource tax

含税销售额 Sales amount including tax

所得税征收范围 Scope of income tax/Subject to income tax

小规模纳税人 Small-scale taxpayer

源泉扣缴 Source withholding

纳税特别扣除项目 Special deductible items

特殊性税务处理 Special tax treatment

印花税 Stamp tax

应征税额 Tax accrued

税额 Tax amounts

税基/计税依据 Tax base

税种 Tax category

消费税税率 Tax computation

税收抵免 Tax credit

抵免限额 Tax credit quota

纳税期限 Tax deadline

税前可扣除项目 Tax deductible items

税收减免 Tax deduction or exemption

计税差异 Tax differences

到期应纳税款 Tax due

漏税/逃税 Tax evasion

免税 Tax exemption

纳税申报 Tax filing

本期税额 Tax for the period/year

已纳税额 Tax paid

应纳税额 Tax payable

纳税期限 Tax payment deadline

税率 Tax rate

减税 Tax reduction

退税 Tax refund

税收附加 Tax surcharge

起征点 Tax threshold

计税价格 Tax value/Taxable price

减免税额 Tax amount deducted

应税所得 Taxable income

应税项目 Taxable item

纳税期间 Taxable period

对股息征税 Taxation of dividends

免税收入 Tax-exempt income

免税税目 Tax-exempt item

免税利润 Tax-exempt profit

含税价格 Tax-included price

纳税人 Taxpayer

土地使用税 Urban land-use tax

增值税 Value added tax(VAT)

土地增值税 Value-added tax on land/Land appreciation tax

增值税减免 VAT exemption or reduction

车船税 Vehicle and vessel tax

车辆购置税 Vehicle purchase tax

扣缴义务人 Withholding agent

代扣代缴税款 Withholding and remitting tax

预提所得税 Withholding income tax

零税率 Zero tax rate

财务成本管理

应收账款周转次数 Accounts receivable turnover

应收账款周转天数 Accounts receivable turnover days

取得成本 Acquisition cost

实际增长率 Actual growth rate

实际利率 Actual interest rate

配股后每股价格 After-allotment price per share

配股权价值 Allotment option value

配股价格 Allotment price

预付年金（即付年金、期初年金） Annuity due

会计报酬率法 Accounting rate of return(ARR)

平均交货时间 Average delivery time

贝塔（β）系数 Beta coefficient

债券评级 Bond rating

债券估价 Bond valuation

每股净资产 Book value per share(BPS)

盈亏临界点 Break-even point

保险储备（安全存量） Buffer inventory

资本支出 Capital expenditure

持有成本 Carrying cost

现金预算 Cash budget

现金股利 Cash dividend

现金流量利息保障倍数 Cash flow interest coverage ratio

经营活动现金流量 Cash flows from operational activities

混合租赁 Combination lease

佣金 Commission

普通股 Common stock

补偿性余额 Compensating balance

复利 Compound interest

全面预算 Comprehensive budget"

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