| English | Chinese |
| accession tax | 财产增益税 |
| accession tax | 财产所得税 |
| accrued real estate tax | 应计不动产税 |
| accrued tax | 应付税款 |
| actual amount of income tax | 实缴所得税金额 |
| additional rate tax | 附加比率税 |
| advance payment of income tax | 预缴所得税 |
| after tax operating income | 税后营运收人 (一家公司除税后的总营运收人。计算方法为总营运收人减去税项) |
| after tax profit margin | 税后利润率 (一种财务比率，计算方法为税后净利润除以净销售额) |
| after-tax profits | 税后盈利/利润/溢利 |
| after-tax profits | 税后利润纳税后利润 |
| after-tax real rate of return | 税后实际回报率 |
| after-tax yield | 税后收益 |
| alternative tax on capital gains | 资本收益替换税 |
| anti-subsidy tax | 反补贴税 |
| assessable to tax | 应课〔应征〕税的 |
| assessable to tax | 估税 |
| assessment of tax | 征税 |
| assessment tax | 估定税捐 |
| assessment tax | 地价税 |
| book profit before tax | 税前帐面利润 |
| burden of paying tax | 纳税负担 |
| capital interest tax | 资本所得税 |
| capital transfer tax | 资本转移税 |
| capitalized real estate tax | 资本化不动产税 |
| changing from profit delivery to tax payment | 利改税 |
| classified or scheduled income tax | 分类所得税 |
| corporation income tax | 企业所得税 |
| coupon tax | 债息税 |
| credit against corporation tax | 公司税免抵 |
| credit against the estate and gift tax | 遗产与赠予税免抵 |
| crime of counterfeiting value-added tax invoices | 伪造增值税专用发票罪 |
| current tax | 本期税捐 |
| deferred income tax | 递延所得税 |
| deferred tax | 递延税项 |
| deferred tax | 递延税金 |
| deferred-tax credit | 递延税款贷项 |
| deferred tax credits or debits | 递延税金贷项或借项 |
| deferred-tax debit | 递延税款借项 |
| deferred-income tax | 递延所得税 |
| deferred-income tax asset | 递延所得税资产 |
| deferred-income tax liabilities | 递延所得税负债 |
| deposit for preparation of tax | .纳税准备金存款 |
| depreciation tax shield | 折旧税屏 |
| dividend tax | 股息税 |
| dividend withholding tax | 股息预扣税 |
| documentary stamp tax | 票据印花税 |
| domestic tax | 国内税 |
| earnings and profits tax | 人息及利得税 |
| earnings before interest after tax | 息前税后收益 |
| earnings before interest and tax | 息税前收益 |
| earnings before interest and tax | 扣除利息及税项前收益 |
| earnings before interest, income tax, depreciation,amortization and restructuring costs | 扣除利息、所得税、折旧、摊销及重组成本前收益 |
| earnings before interest, tax, amortization and exceptional items | 扣除利息、税项、摊销及例外项目费用前收益 |
| earnings before interest, tax and depreciation | 扣除利息、税项及折旧前收益 |
| earnings before interest, tax, depreciation, amortization and rent cost | 扣除利息、税项、折旧、摊销及租赁成本前收益 |
| earnings before interest, tax, depreciation and amortization | 扣除利息、税项、折旧及摊销前收益 |
| earnings before interest, tax, depreciation,amortization and restructuring costs | 扣除利息、税项、折旧、摊销及重组成本前收益 |
| earnings before tax | 税前收益 |
| earnings tax | 人息税 |
| earnings tax | 所得税 |
| ease the corporate tax burdens | 减轻企业税收负担 |
| effective tax rate | 有效税率 |
| effective tax rate | 实际税率 |
| eliminate tax loopholes | 消除税收漏洞 |
| equitable tax system | 等价税则 |
| estate tax | 遗产税 (death duty, estate tax) |
| estimated income tax payable | 预估应付所得税 |
| estimated tax payable | 估计应付税捐 |
| evasion of tax | 偷税 |
| excise tax | 国内消费税 |
| expand the tax base | 扩大税基 |
| explicit tax | 现付税 |
| extend a payroll tax cut | 延长工资税减免 |
| federal estate tax | 联邦遗产税 |
| federal income tax | 联邦所得税 |
| federal income tax withholding | 联邦所得税之扣缴 |
| federal unemployment tax act FUTA tax | 联邦失业保险税 |
| FICA tax | 联邦保险税 |
| financial tax system | 金融税制 |
| foreign tax | 国外税款 |
| free of income tax | 免除所得税 |
| full tax-exempt treasury securities | 全部免税国库券政府担保 |
| fully tax-exempt securities | 完全免税证券 |
| FUTA tax | 联邦失业保险税 |
| gift tax | 赠予税 |
| host country tax reimbursement | 东道国税务补偿 |
| implement structural tax reductions | 实行结构性减税 |
| implement the structural tax reduction policy | 实施结构性减税政策 |
| implicit tax | 内含税收 |
| improvement tax | 课征都市设施改良税 |
| incidence of a tax | 赋税归宿 |
| income before interest and tax | 息税前收益 |
| income-tax | 所得税 |
| income tax remitted to Treasury | 已缴预算所得税 |
| income-tax reserve | 所得税准备 |
| individual income tax | 个人所得税 |
| interest and penalties receivable on tax | 应收欠税利息及罚款 |
| interest on tax postponed | 滞纳税款利息 |
| interest on tax underpaid | 欠缴税款利息 |
| interest tax shield | 利息税盾 |
| interest withholding tax | 利息预扣税 |
| international tax | 国际税收 |
| international tax avoidance | 国际避税 |
| interperiod income tax allocation | 所得税跨期分摊 |
| lightly-regulated, low-tax environments | 监管宽松、税率较低的投资环境 |
| limited tax bond | 有限税款债券 |
| liquidation tax | 清算所得税 |
| local labor, tax and insurance | 本地劳动费，税金和保险费 |
| make structural tax reductions | 实行结构性减税 |
| manufacturing tax | 出厂税 |
| marginal rate of tax | 边际税率 |
| minimum tax | 最低税率 |
| minimum tax on items of preference | 优惠项目最低税额 |
| mortgage recording tax | 按揭登记税 |
| mortgage recording tax | 抵押登记税 |
| mortgage registry tax | 按揭登记税 |
| mortgage registry tax | 抵押登记税 |
| movable property tax | 动产税 |
| negative income tax | 对收入低于法定标准的联邦帮助美 |
| negative income tax | 最低收入补助 |
| net income after income tax | 扣除所得税后净收益 |
| net income after tax | 税后净收益指所得税 |
| net income before income tax | 扣除所得税前净收益 |
| net income before tax | 纳税前净收益指所得税 |
| net operating profit after tax | 税后净营运利润 |
| non tax payments | 非税性负担的支付金额 |
| non-tax revenue | 非税金收入 |
| non-tax revenue | 非税收入 |
| normal tax | 基本税 |
| overall limitation on the foreign tax credit | 外国税收抵免总限额 |
| pay after tax | 扣除税后支付 |
| payer of tax | 纳税人 |
| payment of tax | 缴纳税款 |
| policy of structural tax reductions | 结构性减税政策 |
| prepaid tax | 预付税捐金 |
| profit and loss method of calculating income tax on foreign company | 计算国外公司所得税的损益表 |
| progressive tax | 累积税 |
| property gains tax | 物业增值税 |
| property transfer tax | 财产转让税 |
| provision for income tax | 所得税准备 |
| provision for tax | 纳税准备金 |
| real estate tax shelter | 房地产避税手法 |
| real property tax | 不动产税 |
| reduction for corporate income tax | 减少公司所得税负担额 |
| repayment of loans after tax | 税后还贷 |
| revenue tax | 印花税收入 (duty) |
| revenue tax | 岁入税 (duty) |
| revenue tax | 关税收人 (duty) |
| schedule income tax | 分类所得税 |
| securities issue tax | 证券发行税 |
| securities transaction tax | 证券交易税 |
| securities transfer tax | 证券过户税 |
| settlement of tax | 税款结算 |
| short-term tax-exempt fund | 短期免税基金 |
| smuggle tax | 偷税 |
| social security tax | 社会安全保险税 |
| social security tax | 社会福利金 |
| special tax bond | 特别税债券 |
| special tax bond | 特税债券 |
| split-rate tax system | 分别税率制度 |
| state and local income tax | 中央和地方所得税 |
| stock exchange turnover tax | 股票交易税 |
| stock transfer tax | 股票过户税 |
| strengthen tax collection | 加强税收征管 |
| structural tax cut policy | 结构性减税政策 |
| structural tax reductions | 结构性减税 |
| substitution of tax payment for profit delivery | 利改税 |
| summary income tax return | 所得税汇总申报表 |
| sundry tax | 杂税 |
| targeted tax measures | 有针对性的税收政策 |
| tax accruals | 应计税金 |
| tax agency fund | 税收代理基金 |
| tax allocation within a period | 税捐当期分配 |
| tax and duty | 税金 |
| tax and income inequality | 税收和收人不平等 |
| tax anticipation bill | 抵税债券 |
| tax-anticipation note | 税收预期票据或供付证 (or warrant) |
| tax arrears | 欠税 |
| tax assessment | 确定税款金额 |
| tax assessment | 征税估值 |
| tax assignment system | 分税制 |
| tax avoidance | 逃税 |
| tax base | 计税基准 |
| tax base | 征税标的 |
| tax base | 课税依据 |
| tax base of liabilities | 负债的计税基础 |
| tax benefits | 税务优惠 |
| tax break | 税项减免 |
| tax concession | 税项减免 |
| tax credit | 税额抵免 |
| tax credits | 税收减免 |
| tax delivery | 上交税金 |
| tax depreciation | 课税折旧 |
| tax depreciation | 计税折旧 |
| tax due | 到期应付税款 |
| tax equalization account | 税金平准帐户 |
| tax equalization fund | 平衡征税基金 |
| tax erosion | 税收流失 |
| tax-free reserve fund | 免税准备基金 |
| tax haven | 避税乐园 |
| tax haven jurisdiction | 税务优惠的司法权区 |
| tax in money | 货币税 |
| tax incentives | 税的优惠 |
| tax increases | 增税 |
| tax lien | 征税留置权 |
| tax-loss benefit | 亏损税款减免 |
| tax-loss carryback | 税损退算 |
| tax-loss carryback | 赋税亏损退算 |
| tax-loss carryforward | 赋税亏损结转 |
| tax-loss credit | 税损贷项 |
| tax multiplier | 税收乘数 |
| tax on capital profit | 资本收益税 |
| tax on transfer of property | 财产转让税 |
| tax on turnover | 周转税 |
| tax payable | 应付税金 |
| tax payable | 应付税捐 |
| tax payment | 支付税款 |
| tax payment documentation | 完税凭证 |
| tax receipts | 税捐收入 |
| tax reduction law | 减税法 |
| tax reimbursement scheme | 退税办法 |
| tax relief | 税务优惠 |
| tax reserve certificate | 储税券 |
| tax return | 纳税申报单 |
| tax revenues | 税收收入 |
| tax-sheltered investment | 税屏投资 |
| tax shield | 税盾 |
| tax shield | 折旧避税 |
| tax-spared loan | 利息免税贷款 |
| tax-spared loan | 利息免税的贷款 |
| time lag between the receipt of income and the payment of tax | 取得进款和交纳税款的时间间隔 |
| time limitation of personal income tax payment | 个人所得税缴纳期限 |
| time validity of tax law | 税法的时间效力 |
| Tobin tax | 托宾税 (指对现货外汇交易课征全球统一的交易税，旨在减少纯粹的投机性交易。这一税种是美国经济学家、1981年诺贝尔经济学奖得主詹姆斯•托宾在1972年的普林斯顿大学演讲中首先提岀的，故得名) |
| total tax | 总税项 |
| transfer tax | 转让税 (on stock) |
| Transfer to Tax Equalization Fund | 转入税收平衡基金 |
| transference of tax revenue sources | 税源转让 |
| treasury tax and loan account | 财政部税收和借款账户 |
| two-tier tax system | 双重税制 |
| U.K. corporation tax | 英国公司税 |
| U.K. marginal tax rate | 英国边际税率 |
| unacceptable tax evasion | 不可接受避税 |
| uncollectable tax | 欠征税款 |
| uncollected tax | 未收税款 |
| uncollectible current tax | 当期税收损失 |
| underlying tax | 直税 |
| underpayment of tax | 税款交付不足 |
| undistributed profit tax | 未分配利润税 |
| unemployment tax | 失业税 |
| unified income tax system | 统一所得税制 |
| unified tax credit | 统一税收抵免额 |
| unified tax system | 统一税收制度 |
| uniform tax of industrial and commercial tax | 工商统一税 |
| United Kingdom tax law | 英国税法 |
| U.S. income tax | 美国所得税 |
| U.S. social security tax | 美国社会保险税 |
| U.S. tax liability | 美国应纳税款 |
| variable investment tax | 浮动投资税 |
| variable investment tax | 可变投资税 |
| wage-price-tax spiral | 工资、物价、税收的螺旋上升 |
| weak tax base | 税源不足 |
| withholding and tax payment affairs | 代缴税款情况 |
| withholding and tax payment affairs | 代扣税款情况 |
| withholding income tax return | 预扣所得税申报表 |
| withholding tax at the source | 从源扣缴税 |
| withholding tax offset | 预提所得税的抵免 |
| withholding tax on interest | 利息预提款 |
| withholding tax statement | 扣缴税款清单 |
| withholding tax statement | 扣缴税款凭单 |
