1737阅读
0回复

[专业英语]税收报表词汇英汉对照（四） [复制链接]

上一主题下一主题查看指定楼层

离线阿文哥

管理员

发帖: 16132

学分: 16242

经验: 2562

精华: 49

金币: 0

只看楼主正序阅读使用道具 0楼发表于: 2012-03-07

— 本帖被阿文哥从注会英语移动到本区(2012-07-02) —

关键词：注会英语综合英语英语学习注册会计师论坛

　
　　Current period use 本期贴花

　　Current Period balance 本期结存

　　If this return if filled by a tax payer， the following should be completed by that tax payer. 如纳税人填报，由纳税人填写以下各栏

　　General Accountant （seal）会计主管（签章）

　　Tax payer （seal）纳税人（公章）

　　If this return is filled by an authorized

　　agent .the following should be completed by that agent

　　如委托代理人填报，由代理人填写以下各栏

　　Agent's Name 代理人名称

　　Agent's address 代理人地址

　　Agent's seal 代理人（公章）

　　Completed by tax authority 以下由税务机关填写

　　Received by tax authority 收到申报表日期

　　Annual Income Tax return for Foreign Companies 外商投资企业和外国企业年度所得税申报表

　　Tax year 纳税年度

　　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.

　　根据《中华人民共和国外商投资企业和外国企业所得税法》第十六条及其实施细则第九十五条的规定，特制定本表，你企业应当纳税年度终了后4个月内如实填写本表，报送当地税务机关，并附送财务会计报表、中国注册会计师查账报告及有关的说明材料。

　　Zip code （postcode）邮政编码

　　Industry type 行业

　　Date trading commenced 开始生产、经营日期

　　Profit making year 开始获利年度

　　Bank account 银行账号

　　Net revenue 收入净额

　　Deduction 扣除额

　　Taxable income calculation 应纳税所得额的计算

　　Approved taxable income calculation 核定应纳税所得额的计算

　　Company income tax payable calculation 应纳企业所得税额的计算

　　Local income tax payable calculation 应纳地方所得税额的计算

　　Items 项目

　　Net amount of current year merchandise sales or business income本年销售（销货）或营业收入净额

　　Current year operating expense （for merchandise sales or business

　　income）本年销售（销货）或营业成本

　　Current year finance， administration and overhead expenses relating to merchandise sales or business 本年度销售（销货）或营业费用、财务费用及管理费用

　　Current year tax expense relating to merchandise sales or business operations 本年度销售（销货）或营业税金

　　Deduction total 扣除额合计

　　Including entertainment expenses 其中：交际应酬费

　　Salary and welfare fund expense 工资、福利费

　　Rental expense 租金支出

　　Royalty 特许权使用费

　　Interest expense 利息支出

　　Depreciation expense 折旧费

　　Current year profit （or loss） from merchandise sales or business本年销售（销货）或营业利润（亏损）额

　　Other business profit （or loss） amount in current year 本年其他业务利润（亏损）额

　　Net amount of current year non-operating income and expense本年营业外收支净额

　　Taxable Income 应纳税所得额

　　Current year total income 本年收入总额

　　Taxable Income 应纳税所得额

　　Tax rate % 税率%

　　Company income tax payable 应纳企业所得税额

　　Less amount of company tax paid 减免企业所得税额

　　Local income tax payable 应纳地方所得税额

　　Less amount of local tax paid 减免地方所得税额

　　Prepaid tax for year 全年预缴税额

　　Foreign tax credits 外国税额扣除

　　Amount shown in account books 账载金额

　　Explanatory comment 备注

　　Authorized agent 授权代理人

　　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报人，请填写下列资料。为代理一切税务事宜现授权______（地址）为本企业的代理申报人，任何与本申报表有关的来往文件都可寄与此人。

　　Authorized signature 授权人签字

　　Statement 声明：

　　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.我声明：此纳税申报表是根据《中华人民共和国外商投资企业和外国企业所得税法》规定填报的，我确信它是真实的、可靠的、完整的。

　　Person making statement 声明人

　　General Accountant （signature）会计主管人签字

　　Agent's signature 代理申报人签字

　　Company seal 企业盖章

　　Date received by tax authority 收到日期

　　Date of approval 审核日期

　　Approved Memo 审核记录

　　Seal of tax authority 主管税务机关盖章

　　Signature of tax officer in charge 主管税务官员签字