| Chinese | English |
| 一次性总付税 | lum sum taxes |
| 三重税收豁免 | triple tax exempt |
| 三重免税 | triple tax free |
| 三重免税证券 | triple tax-exempt securities |
| 不动产税 | capital levy |
| 不动产投资信托税收条款 | REIT tax provision |
| 不应征税的股本 | non-assessable capital stock |
| 不应征税的股票 | non-assessable stock |
| 不征税资产 | inadmissible asset |
| 不缴纳香港印花税的证券 | securities not subject to Hong Kong stamp duty |
| 专业投资人免税 | professionals exemption |
| 两级税制 | two tier tax system |
| 个人收人调节税 | individual income adjusted tax |
| 股票交易税 | transfer tax (on stock) |
| 产出增值税 | output VAT |
| 从价税 | ad valorem duty/tax |
| 从源头扣缴税 | withholding tax at the source |
| 付税收益转移 | tax benefit transfer |
| 付税申报 | tax declaration |
| 付税票据 | revenue anticipation note |
| 付税调整后的经营净利润 | net operating profit less adjusted taxes |
| 付出的税款 | outs |
| 代扣税款 | withholding tax |
| 代扣代缴所得税超额 | overwithholding |
| 代扣代缴所得税过度 | overwithholding |
| 代用最低税 | alternative minimum tax |
| 价格免税 | price immunization |
| 企业价值与息税和折旧前的收益之比 | enterprise value/earning before interest tax, depreciation |
| 企业所得税 | enterprise corporate income tax |
| 企业所得税 | corporate profits tax |
| 会计跨期所得税当期计列制 | flow through basis |
| 会计跨期所得税当期计列方法 | flow through method |
| 低收人免税 | lower income relief |
| 倒闭的机构负债现在已经落到纳税人的肩上 | liabilities of failing institutions loaded on the backs of taxpayers |
| 债券免税法 | bond immunization |
| 债券利息避税在付息前出售，把利息收人转为免税或轻税的收益项目 | bond washing |
| 儿童税美国14岁以下儿童投资超过1300美元要登记的税 | kiddie tax |
| 先期交税票据 | tax anticipation bill |
| 先期纳税债券 | tax anticipation bond |
| 免税 | immunity |
| 免税业务 | exempted business |
| 免税信托 | exempt trust |
| 免税债券 | tax free bond |
| 免税债券 | exempt bonds |
| 免税债票 | tax evasion |
| 免税兼并 | tax free merger |
| 免税利息 | tax exempt interest |
| 免税商业票据 | tax-exempt commercial paper |
| 免税契约债券 | tax-free covenant bond |
| 免税延期利息证券 | tax-exempt deferred interest security |
| 免税投资 | tax free investment |
| 免税收人 | non-taxable income |
| 免税收益基金 | tax exempt income fund |
| 免税收购 | tax free acquisition |
| 免税权 | power of exemption |
| 免税条款 | release clause |
| 免税板块 | tax exempt sector |
| 免税滚动福利股票 | tax-free rollover benefits of stock |
| 免税用尽 | burnout |
| 免税的保证权益 | exempt security interest |
| 免税票据 | tax-free instrument |
| 免税股利 | tax free dividends |
| 免税股利 | dividend exclusive |
| 免税股息 | tax free dividends |
| 免税股息 | non-taxable dividend |
| 免税股票交易 | excepted exchange |
| 免税行业开发债券 | tax-exempt industrial development bond |
| 免税证书 | certificate of exemption |
| 免税证券 | tax free securities |
| 免税证券 | exempt securities |
| 免税证券利息 | interest on tax free security |
| 免税货币基金 | tax-free money fund |
| 免税货币市场基金 | tax exempt money market fund |
| 免税资产 | non-taxable property |
| 免税资产转让 | tax free transfer |
| 免税部门 | tax exempt sector |
| 免税重组 | tax-free reorganization |
| 免税金边债券 | exempt gilts |
| 全力避税 | burnout |
| 全部免税 | general exemption |
| 全部应税等值收益 | fully taxable equivalent yield |
| 全额免税的国库券 | fully tax-exempt treasury securities |
| 公共事业税共同基金 | tax-managed utility mutual fund |
| 公司税等价收益率 | corporate tax equivalent |
| 公司应税等价物 | corporate taxable equivalent |
| 公司所得税 | corporation income/profits tax |
| 公司所得税率 | corporate rate |
| 公司收益复征税 | corporate gain recapture |
| 公司预付税款 | advance corporation tax |
| 关税减额、免税 | bonification |
| 减税 | duty reduction |
| 减税要求 | abatement claim |
| 减除税款及贷款利息后的收益 | equity income |
| 利得税 | gains tax |
| 利得税分期扣除 | taper relief |
| 利息、税收、折旧和摊还前的收益 | earning before interest, tax, depreciation and amortization |
| 削减交易税 | cutting the trading tax |
| 削减印花税 | cutting the trading tax |
| 单位价格可调的免息税债券 | unit price demand adjustable tax-exempt securities |
| 单方减税 | unilateral relief |
| 卖股股东付税收益 | tax benefit to selling stockholder |
| 印花税减免 | stamp duty relief |
| 双重免税基金 | double exempt fund (既免国税又免地税) |
| 反向所得税 | reverse income tax |
| 取消征税 | derate |
| 可替代的最小税负证券 | alternative-minimum tax paper |
| 合同单据印花税 | stamp duty on contract notes |
| 合同印花税 | contract stamp duty |
| 合规的免税股利 | qualifying dividend |
| 商业企业税 | business enterprise tax |
| 国家税务总局中 | State Taxation Bureau |
| 国家税务总局中 | State Taxation Bureau STB |
| 基本免税额 | basic allowance |
| 备选最低税 | alternative minimum tax |
| 外资企业所得税 | foreign enterprise income tax |
| 外资离境税 | exit tax on foreign investment |
| 完税单 | duty paid certificate |
| 完税收益 | franked income |
| 完税条款 | duty paid terms |
| 完税股息 | franked dividend |
| 完税证明 | duty paid proof |
| 对……征税 | levy a tax on... |
| 对股利所得税的优惠政策 | preferential policy on income tax of dividend |
| 对集团亏损给予税项减免 | group loss relief |
| 小额发行免税 | small issues exemption |
| 应税价值 | assessable value |
| 应税市政债券 | taxable municipal bond |
| 应税收人 | taxable income |
| 应税收人净额 | net chargeable income |
| 应税收人政策 | tax-based income policy |
| 应税收益实额 | net chargeable income |
| 应税收购结构 | structure of taxable acquisition |
| 应税等值收益 | taxable equivalent yield |
| 应税股息 | taxable dividend |
| 应税财产所有权 | tax title |
| 应税货币市场共同基金 | taxable money market mutual fund |
| 应税货币市场投资基金 | taxable money market investment fund |
| 应税资产 | chargeable assets |
| 应付税 | subject to tax |
| 应完税 | subject to duty |
| 应征税 | subject to duty |
| 应纳税股息 | dividend taxability |
| 延期税款 | deferral of taxes |
| 延期所得税 | deferred income tax |
| 延迟纳税收人 | tax deferred income |
| 延迟纳税期权 | tax deferral option |
| 征税价格 | ratable value |
| 征税过重 | overtax |
| 征税限度 | tax limit |
| 征税限额 | tax limit |
| 息税前利润 | earning before interest and tax |
| 息税前收益相对比率 | relative EBIT ratios |
| 息、税、折旧前的收益 | earnings before interest, tax and depreciation |
| 息、税、折旧和摊销前的收益 | earnings before interest, tax and depreciation and amortisation |
| 意外收人税 | windfall tax |
| 所得税减免 | profit tax relief |
| 所得税减免 | income tax allowance |
| 所得税扣抵 | tax credit |
| 所得税预扣法 | pay as you earnPAYE |
| 扣除税额 | withhold taxes |
| 执照税 | licence tax |
| 投资税减免 | investment allowances |
| 投资税收优惠 | investment tax credit |
| 投资税收减免 | investment tax credit |
| 投资净收人税 | tax on net investment income |
| 投资所得附加税 | investment income surcharge |
| 投资纳税减免 | investment credit |
| 报税 | tax declaration |
| 抵税债券 | tax bond |
| 抵税单据 | tax allowance |
| 抵押贷款债务减免的税收豁免法案 2007年由财政部提出美 | Mortgage Forgiveness Debt Relief Act |
| 持有期减税 | taper relief |
| 按价值征税根据财产的评估价所征收的税款 | ad valorem duty/tax |
| 撤销免税资格 | revocation of exempt status |
| 故意逃税 | wilful evasion |
| 无限制税务债券 | unlimited tax bond |
| 日计息免税证券 | daily adjustable tax exempt securities |
| 普通有限税收担保债券 | limited tax general obligation bond |
| 有税收优势的投资 | tax-advantaged investment |
| 有义务纳税 | liable to tax |
| 有效纳税投资 | tax efficient investing |
| 有限税款担保债券 | limited tax bond |
| 有限责任合伙人亏损税务减免 | limited partner loss relief |
| 本金、利息、税金和保险 | principal, interest, taxes and insurance |
| 标准减税 | standard deduction |
| 欠税 | duty in arrears |
| 法定免税 | statutory immunity |
| 海外居民证券免税 | free tax to residents abroad stocks |
| 滚动免税股票 | tax-free stock rollovers |
| 版税收益 | income from royalty |
| 特税利益 | special tax benefit |
| 特税问题 | special tax issue |
| 特别税捐基金 | special assessment fund |
| 特别税负债券 | special assessment bond |
| 特别免税 | specific exemption |
| 特别征税基金 | special levy fund |
| 特殊征税 | special levy |
| 盈利税 | earnings tax |
| 瞒汇漏税 | launder |
| 票据印花税 | stamp duty on bills of exchange |
| 禁止的交易税收 | prohibited transaction tax |
| 税产所有权 | tax title |
| 税制缺陷 | tax loophole |
| 税前利润 | earning before tax |
| 税前利润 | before-tax profits |
| 税前利润 | before tax profit margin |
| 税前利润率 | pretax profit margin |
| 税前利润率 | pre-tax margin |
| 税前回报率 | pretax rate of return |
| 税前投人 | pretax contribution |
| 税前投人 | before-tax contributions |
| 税前收人 | pretax income |
| 税前收人 | earnings before tax |
| 税前收益或利润 | pretax earnings or profits |
| 税前经营利润 | pre-tax operating profit |
| 税务人员 | exciseman |
| 税务估算系统 | imputation tax system |
| 税务信贷计划 | tax credit scheme |
| 税务套利 | tax arbitrage |
| 税务投机 | tax arbitrage |
| 税务补贴 | tax allowance |
| 税后净收益 | net after tax gain |
| 税后利润 | after tax profit |
| 税后利润余额 | after tax profit margin |
| 税后实际回报率或收益率 | after-tax real rate of return |
| 税后成本 | after-tax cost |
| 税后摊还 | amortization after tax |
| 税后收人 | after-tax yield |
| 税后收益 | franked income |
| 税后经营净利润 | net operating profit after tax |
| 税后经营利润 | post-tax operating profits |
| 税后经营收人 | after tax operating income |
| 税后边际利润 | after-tax margins |
| 税后还款 | amortization after tax |
| 税收优惠 | tax relief |
| 税收优惠 | tax allowance |
| 税收优惠项目 | tax preference item |
| 税收债券 | revenue bond |
| 税收减免优惠投资 | tax shelter investment |
| 税收减免法案股票所有权计划 | Tax Reduction Act Stock Ownership Plan |
| 税收影响 | tax effect |
| 税收效应 | tax effect |
| 税收流失 | tax evasion |
| 税收等值收益 | tax equivalent yield |
| 税收管理共同基金 | tax-managed mutual fund |
| 税收级别 | tax bracket |
| 税收起征点 | threshold |
| 税收预期债务 | tax anticipation obligation |
| 税收预期票据 | tax note |
| 税收风险 | taxation risk |
| 税款后移 | tax carryover |
| 税款和保险 | principal, interest, taxes, and insurance |
| 税款回收 | clawback |
| 税款回收协议 | tax clawback agreement |
| 税款结清证明 | tax clearance certificate |
| 税款预付票据 | tax anticipation note |
| 税法规定可按合伙企业课税的公司 | subchapter S corporation |
| 税率调整后净经营利润 | net operating profit less adjusted taxes |
| 税负痛苦指数 | tax misery index |
| 税赋优惠项目 | tax preference item |
| 税项漏洞 | tax loophole |
| 税额限定债券 | limited tax bond |
| 管理层收购的税收因素 | MBO tax considerations |
| 管理层收购的税收因素 | MBO tax consideration |
| 纯利税 | dividend tax |
| 纳税人代理 | enrolled agent |
| 纳税减免 | tax relief |
| 纳税凭证 | arbitrage certificate |
| 纳税合规证明 | arbitrage certificate |
| 纳税时间选择 | tax timing option |
| 纳税负担 | tax burden |
| 纳税责任 | liability for taxes |
| 结余免税额 | balancing allowance |
| 统一税收减让 | unified tax credit |
| 统一免税额度 | unified credit |
| 缴税 | pay duty |
| 缴税后利润 | profit after tax |
| 缴税日 | due day |
| 缴税证明 | certificate of tax |
| 缴清税款 | pay off taxes |
| 罪恶税即对烟、酒的征税 | sin tax |
| 美国税务总局 | Internal Revenue Service |
| 联邦所得税美 | Federal Income Tax |
| 联邦所得税代扣 | federal income tax withholding |
| 股利税 | tax on dividends |
| 股利代扣代缴税港 | dividend withholding tax |
| 股利免税 | dividend imputation |
| 股利支付扣税 | dividends paid reduction |
| 股利收人税率 | dividend income tax rates |
| 股利纳税扣除或减免 | dividend credit |
| 股利纳税能力 | dividend taxability |
| 股息免税额 | dividend exclusion |
| 股息收人扣税 | dividends received deduction |
| 股本税 | initial capital tax |
| 股权分立等级税制 | split rate tax system |
| 股票税 | capital stock tax |
| 股票交易税 | tax on share trading |
| 股票交易印花税 | tax on share trading |
| 股票交易印花税 | stamp duty on stock transfers |
| 股票印花税 | capital duty (发行股票时，公司必须交纳的印花税) |
| 股票所得税 | stockholder tax |
| 股票转让税 | stock transfer tax |
| 营业外应税收入 | unrelated business taxable income |
| 营业执照税 | tax on license |
| 虚开增值税发票 | write false value-added-tax invoice |
| 视为增值税 | value-added tax |
| 设定增值税 | value-added tax |
| 证券交易所得税 | stock income tax |
| 证券印花税 | stamp duty of securities |
| 评税单对计税资产征收的费用 | assessment |
| 评定印花税额手续费 | adjudication fee |
| 课税价格 | ratable value |
| 财产税收投资信托基金 | estate duties investment trust |
| 财产应税价值 | ratable value |
| 资产税 | charges on assets |
| 资产收益征税 | capital gain levy |
| 资本从价印花税 | ad valorem capital duty |
| 资本利得税 | gains tax |
| 资本化的不动产税 | capitalized real estate tax |
| 资本所得税 | capital gains tax |
| 资本损益税收抵免特别限额 | special limitations on the tax credit for capital gains and losses |
| 资本股息税 | capital dividends tax |
| 资本赋税 | taxation of capital |
| 赋税亏损结转后移 | tax loss carry forward |
| 赋税抵偿债券 | tax anticipation note |
| 赋税抵偿国库券 | tax anticipation bill |
| 超额利得税 | excess profits duty |
| 跨期税款分摊 | interperiod tax allocation |
| 转让税 | turnover tax |
| 过度征税 | overtax |
| 过户印花税票 | transfer stamp |
| 过户契约印花税 | transfer deed stamp duty |
| 追加税额 | additional assessment |
| 追加免税额 | supplementary allowance |
| 追加基本免税额 | supplementary basic allowance |
| 追加征税 | supplementary levy |
| 退税后净偿债收益 | grossed-up net redemption yield |
| 退款还税 | drawback |
| 逃税 | dodge a tax |
| 通过增加印花税减少对股票的需求 | cool demand for stock by increasing trade tax |
| 遗产税债券 | flower bond |
| 合法避税 | tax avoidance |
| 避税亏损向前抵补 | tax loss carryback |
| 避税交易 | tax deals |
| 证券避税出售 | tax selling |
| 避税工具 | tax shield |
| 避税盾牌 | tax shield |
| 部分免税 | partially exempt obligation |
| 金保护伞税收 | golden parachute taxes |
| 零关税 | zero rate of duty |
| 非关联业务应 税收入 | unrelated business taxable income |
| 非杠杆税收债券 | unleveraged tax bond |
| 预先缴税票据 | tax anticipation note |
| 预扣利息税 | interest withholding tax |
| 预扣利息收益税的高质量股 | high quality stock withholding interest income tax |
| 预期税收债券 | tax anticipation bond |
| 领工资时交税 | pay as you earnPAYE |
