派飞凯特
1、增值税 added-value tax
2、消费税 consumption tax
3、营业税 business tax
4、企业所得税 corporate income tax
5、个人所得税 individual income tax
6、资源税 resource tax
7、城镇土地使用税 Urban land utilization taxes
8、土地增值税 increment tax on land value
9、房产税 building taxes
10、城市维护建设税 city maintenance and construction tax
11、车辆购置税 Vehicle Purchase Taxes
12、车船税 vehicle and vessel tax
13、印花税 stamp tax
14、契税 deed tax
15、耕地占用税 tax on the occupancy of cultivated land
16、烟叶税 tobacco Tax
17、关税 tariff:
18、船舶吨税 Vessel Tonnage Tax
19、固定资产投资方向调节税 fixed asset investment regulatory taxes
基本税种
1、营业税按提供的服务收入5%缴纳;
2、增值税按销售收入17%、6%、4%缴纳(分别适用增值税一般纳税人、小规模生产加工纳税人和商业企业纳税人)
3、城建税按缴纳的营业税与增值税之和的7%缴纳;
4、教育费附加按缴纳的营业税与增值税之和的3%缴纳;
5、地方教育费附加按缴纳的营业税与增值税之和的2%缴纳;
6、印花税:购销合同按购销金额的万分之三贴花;帐本按5元/本缴纳(每年启用时);年度按“实收资本”与“资本公积”之和的万分之五缴纳(第一年按全额缴纳,以后按年度增加部分缴纳);
7、城镇土地使用税按实际占用的土地面积缴纳(各地规定不一,XX元/平方米);
8、房产税按自有房产原值的70%*1.2%缴纳;
9、车船税按车辆缴纳(各地规定不一,不同车型税额不同,XX元辆);
10、企业所得税按应纳税所得额(调整以后的利润)缴纳:应纳税所得额在3万元(含)以内的适用18%,在3万元至10万元(含)的适用27%,在10万元以上的适用33%(注:2008年起税率为25%);
11、发放工资代扣代缴个人所得税。
sunxiaoyan85
免税:duty-free或者tax-free
抵税:tax deductible或者tax credit
退税:drawback或者refund of duty
相关例句:
1、个人免税额的多少取决于年龄和婚姻状况。
The personal allowance depends on your age and marital status.
2、船上有录像厅、一个酒吧间和一家小型免税商店。
On the ship there are video lounges, a bar and a small duty-free shop.
3、全国有数千个这样的商店参加了这个向加拿大消费者宣传新抵税政策的活动。
Thousands of stores across Canada have already signed up to promote this innovative new tax credit to Canadian consumers.
4、在德国,直到1999年,对外国官员的贿赂还可以抵税。
In Germany, bribes to foreign officials were tax deductible until 1999.
5、直到去年,经济界的共识还是货币政策能快速平稳经济,而且比退税以及政府支出成本低。
Until last year, the economic consensus was that monetary policy could smooth the business cycle with greater speed and less waste than countercyclical taxes or spending.
扩展资料:
一、相关例词:
1、增值税:VAT value added tax
2、关税:custom duty
3、消费税:excise duty
4、关税:tariff
5、出口退税:export rebate
6、国内税务局:IRS
7、报复性关税:retaliatory tariff,
8、惩罚性关税:punitive tariff
9、保护关税:Protective tariff
10、反倾销税:Anti-dumping Duties
11、特惠税:Preferential Duty
二、相关例句:
1、他们降低了所得税。
They have brought down income taxes.
2、来自销售税的收入下降了。
Income from sales tax went down.
3、我们已经建立了人们纳税详情、抵押贷款以及人头税的档案。
We already have files on people's tax details, mortgages and poll tax.