财政税收专业英语

篇一:财税专业英语

disequilibrium 失衡

externality 外部性,外溢性

inflation 通货膨胀

market failure 市场失灵,市场失效

Medicare 医疗保险制度

monopolistic competition 垄断竞争

monopoly 垄断

natural monopoly 自然垄断

negative externalities 负外部性,负外溢性

oligopoly 寡头垄断

Pareto efficiency 帕累托效率

perfect competition 完全竞争

positive externalities 正外部性,正外溢性

price mechanism 价格机制

public financing of private provision 私人提供的公共融资

public provision 公共提供

subsidy 补贴

unemployment 失业

club goods 俱乐部产品

collective goods 集体产品

free-rider problem 搭便车问题

global public goods 全球性公共产品

nonexcludability 非排他性

noivalry 非竞争性

public bads 公害产品

public goods 公共产品

publicness 公共性

rational ignorance of voters 选民的理性无知

shirking 卸责

social goods 社会产品

special-interest groups 特殊利益集团

ability to pay 支付能力

accountability 责任

autonomy 自治

cash expenditure 现金支出

departmental agency 部门代理机构

exhaustive expenditures 消耗性支出,购买性支出

general government expenditure (GGE) 一般政府支出

K-12 education K-12教育,指到高中为止的教育体系

Macro models 宏观模型

Micro models 微观模型

Non-Profit Organization(NPO) 非营利性组织

postsecondary education 高等教育

public law administration(PLA) 公法行政实体

public service delivery 公共服务提供

real expenditure 实际支出

school voucher 教育券

state-owned enterprise 国有企业

subsidiary 补助

Tiebout-type competition 蒂布式竞争

transfer payments/expenditures 转移性支出

transition country 转型国家

transparency 透明度

user charging 使用者收费

annuity 年金

cohort life expectancy 群组预期寿命

consumer price index 消费价格指数

defined benefit 确定受益制

defined contribution 确定供款制

financial defined contribution(FDC) 融资的确定供款制

fully funded system 完全基金制

Great Depression 大萧条

internal rate of return 内部收益率

modified pay-as-you-go basis 修正的现收现付制

non-financial DC 非融资的确定供款制

national DC(NDC)scheme 名义确定供款制计划

OASDHI(old age,survivors,disability and health insurance) 老年、遗嘱、残疾与健康保险项目

OASDI 老年、遗嘱和残疾保险项目

OASI(old age and survivors’ insurance) 老年与遗嘱保险

pay-as-you-go(PAYG) 现收现付制

portfolio 投资组合

social security trust fund 社会保障信托基金

social security 社会保障

SSI(supplementary security income) 补充保障收入

universal participation 普遍参与

wage ceiling 工资封顶

ability-to-pay principle 量能原则,支付能力原则

average tax rate(ATR) 平均税率

benefit principle 受益原则,利益原则

customs duty 关税

direct tax 直接税

effective tax rates 实际税率(实际税率与法定税率可能不一样,可能是因为税收优惠的缘故,也可能是逃税引起的)

estate and gift tax 遗产税与赠与税

flat-rate tax 单一税

gasoline tax 汽油税

general tax 一般税

horizontal equity 横向公平

indirect tax 间接税

individual income tax 个人所得税

marginal tax rate(MTR) 边际税率

payroll tax 工薪税

poll tax 人头税

progressive tax rate structure 累进税率结构

proportional tax rate structure 比例税率结构

regressive tax rate structure 累退税率

sale tax 销售税

selective tax 选择税

statutory tax rate 法定税率

tax 税

taxation 税,税制

tax base 税基

tax bracket 税档

tax fairness 税收公平

tax principle 税收原则

tax rate structure 税率结构

user fee 使用费

vertical equity 纵向公平

carroussel 旋转木马避税法

consumption tax 消费税

corporate profit tax 公司利润税

double taxation 重复征税

exemption 免税

general sales tax 一般销售税

goods and services tax 商品劳务税

indirect tax 间接税

nuisance tax 小额消费品税

payroll tax 工资薪金税

personal income tax 个人所得税

profit tax 利润税

progressive tax 累进税

refundable 可退税的

regressive tax 累退税

sales tax 销售税

selective sales tax 选择性销售税

sin tax 恶税

turnover tax 周转税

value-added tax(VAT) 增值税

zero-rated 零增值税的(货物和劳务)

adjusted gross income (AGI) 经调整的毛收入

capital gain 资本利得

deduction 扣除,扣除额

Department of the Treasury (美国)财政部

Ministry of Finance 中国财政部

EGTRRA (the Economic Growth and Tax Relief Reconciliation Act of 2001) 增长与减税法案》

exemption 豁免,免税额

flat tax 单一税

fundamental tax reform 根本性税制改革

itemized deduction 项目扣除

joint return 联合申报表

standard deduction 标准扣除

tax competition 税收竞争

tax liability 应付税款

tax return 税收申报表

taxable income 应税收入

territorial taxation 属地税收

withholding payment 预缴(税款)支出

accelerated depreciation 加速折旧

advance corporation tax (ACT) 预缴公司税

classical tax system 古典税制

capital stock (stock of capital) 资本存量

corporate tax (corporation tax) 公司所得税

depreciation allowance 折旧提存

dividend 红利,股息

dividend relief 股利免税

double taxation 重复征税

economic effective 经济效应

excess-profits tax 超额利润税

full integration 完全一体化

imputation tax system 归集税制

incidence 归宿(tax incidence 税收归宿)

industrialized country 工业化国家

outlays for research and development (R&D) 研发支出

partial imputation system 部分归集制

partnership method 合伙法

split-rate system 分率制 《经济

real (inflation-adjusted) income 实际收入(经济通货膨胀调整后的收入) shareholder 股东

subnational government 中央一下政府,地方政府

tax credit 税收抵免

tax haven 避税港,税收天堂

tax holiday 免税期

tax jurisdiction 税收管辖权

tax shelter 税务避难所

bailout 援助

clearing 承兑

default 债券拖欠,到期不兑现

external debt 外债

hyperinflation 恶性通胀

inflation 通货膨胀

inflation-indexed bond 消除通胀指数的债券

internal debt 内债

issuance 发行

Keynesian 凯恩斯主义

municipal bond 市政债券

national debt 公债,国债

private debt 私债

public debt (government debt or national debt) 公债

sovereign bond 主权债券

structure (债券)结构

automatic stabilizers 自动稳定器

backfire 事与愿违,产生反效果

balanced budget 平衡预算

business cycle 经济周期

contractionary fiscal policy 紧缩性财政政策

countercyclical fiscal policy 反周期财政政策

countercyclically 反周期地(指与经济周期既定阶段发展方向相反的,如在经济周期高涨阶段采取通货紧缩政策,以防止通货膨胀鞥问题的出现)

crowding out 挤出效应

discretionary fiscal policy 相机抉择的财政政策

exchange rate appreciation 汇率升值

expansionary fiscal policy 扩张性财政政策

gross domestic product (GDP) 国内生产总值

inside lag 内部时滞

macroeconomic policy 宏观经济政策

natural rate of 自然······率

Ricardian Equivalence 李嘉图等价(定理)

supply-side economists 供给学派经济学家

篇二:财政学专业(方向)财税英语大纲

《财税英语》课程大纲

制订单位:辽宁对外经贸学院公外部第三教研室

制定日期: 2013年 1 月 21 日

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《财税英语》课程教学大纲

一、课程编号

二、课程名称 财税英语 三、课程类型:

理论课

四、授课系(部)

公外部 五、大纲说明

财税英语是高等院校财政学专业的专业基础课程,是培养和提升本专业学生专业知识应用能力的一门课程。本课程的目的是使学生在了解西方财政、税收理论和方法的同时,熟悉与财税专业相关的外语知识,掌握基本的财税专业英语表达方法,扩充专业词汇,能够阅读英文原版财政资料,了解最新的国际财税动态,并进一步提高阅读速度,达到准确而迅速地筛选所需信息的水平。 3、主要先修与后续课程 先修课程:《大学英语》,《财政学》 后续课程:《税法》,《政府预算》 六、教学基本要求:

1. 阅读理解能力:能基本读懂财税类文章,掌握其中心大意,抓住要点和相关细节。 2. 翻译能力:能基本对简单的财税类报刊文章进行口述和归纳,能借助词典翻译英语国家大众性报刊上财税性质题材熟悉的文章,英汉译速为每小时约350个英语单词,汉英译速为每小时约300个汉字。译文通顺达意,理解和语言表达错误较少。能使用适当的翻译技巧。

3.词汇量:掌握的基础词汇量应达到4,500个单词和700个词组,专业术语300个,其中2,000个单词为积极词汇,即要求学生能够在口头及书面表达时熟练运用这些词汇。

教材:

《财税专业英语》 蒋洪、申燕 首都经济贸易大学出版社 2010年7月修订第2版 教学参考书: 1、《财税英语》 李琦 东北财经大学出版社 2011年出版 第1版次 2、《财政税收专业英语》 杨志勇、郑榕 机械工业出版社 2008年出版 第1版

制定人:日期: 审核人:日期: 审定人: 日期:

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篇三:财税英语

财税英语-税务专用词汇及税收英语对话

1.税务专用词汇

State Administration for Taxation 国家税务总局

Local Taxation bureau 地方税务局

Business Tax 营业税

Individual Income Tax 个人所得税

Income Tax for Enterprises企业所得税

Income Tax for Enterprises with Foreign Investment and Foreign Enterprises

外商投资企业和外国企业所得税

tax returns filing 纳税申报

taxes payable 应交税金

the assessable period for tax payment 纳税期限

the timing of tax liability arising 纳税义务发生时间

consolidate reporting 合并申报

the local competent tax authority 当地主管税务机关

the outbound business activity 外出经营活动

Tax Inspection Report 纳税检查报告

tax avoidance 逃税

tax evasion 避税

tax base 税基

refund after collection 先征后退

withhold and remit tax 代扣代缴

collect and remit tax 代收代缴

income from authors remuneration 稿酬所得

income from remuneration for personal service 劳务报酬所得

income from lease of property 财产租赁所得

income from transfer of property 财产转让所得

contingent income 偶然所得

resident 居民

non-resident 非居民

tax year 纳税年度

temporary trips out of 临时离境

flat rate 比例税率

withholding income tax 预提税

withholding at source 源泉扣缴

State Treasury 国库

tax preference 税收优惠

the first profit-making year 第一个获利年度

refund of the income tax paid on the reinvested amount 再投资退税

export-oriented enterprise 出口型企业

technologically advanced enterprise 先进技术企业

Special Economic Zone 经济特区

2. 税收英语对话――营业税

标题:能介绍一下营业税的知识吗

TOPIC: Would you please give the general introduction of the business tax?

对话内容:

纳税人:我公司马上就要营业了,能介绍一下营业税的知识吗?

Taxpayer: my company will begin business soon, but I have little knowledge

about the business tax. Can you introduce it?

税务局:尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

Tax official: I will try my best. Generally speaking ,the business tax is

levied on the taxable service ,the transfer of intangible asset and sale of

the immovable property within china .

纳税人:什么是应税业务?

Taxpayer: what do you mean by the taxable services?

税务局:税法有明确的规定。比如交通运输、建筑安装、金融保险等。不包括加工、修理、修配业务,因为它们要缴增值税。

Tax official: they are the definite items stipulated by the law, such as the

transportation, construction, finance , insurance and the like .they do not

include the processing, repairs, and replacement services, for they are subject

to the value added tax.

纳税人:不动产好理解,无形资产指什么?

Taxpayer: it is easy to understand the immovable property, but what do you

mean by the intangible asset?

税务局:指各种专有权,如专利权、专有技术版权、商标等。

Tax official: it means the royalties, include patent right, proprietary

technology, copy right, trademark right, and so on.

纳税人:计税收入如何确定?

Taxpayer: what about the tax base?

税务局:大多数情况下指全部价款包括价外费用。

Tax official: in most case, it is the total consideration received,

including additional fees and charges.

纳税人:预收的价款也计算在内吗?

Taxpayer: does that include the turnover received in advance?

税务局:对于无形资产和不动产是这样。

Tax official: yes, it does in the case of transfer of the intangible

assets or immovable property .

纳税人:无偿赠送呐?

Taxpayer: and what about the donation?

税务局:不动产的无偿赠送要视同销售,不过计税额要经过核定。

Tax official: the donation is taxable in the case of transfer of the

immovable property. But the turnover will be assessed by the tax authority.

纳税人:收款是外币怎么办?

Taxpayer: what can we

财政税收专业英语

do if we receive turnover in the form of foreign

currency?

税务局:按收入当日或当月一日的汇率换算。

Tax official: you can transfer the foreign currency into Reminbi at

exchange rate based upon either the date or the first day of the month, that the Taxable item happened .

纳税人:营业税税率是多少?

Taxpayer: how about the tax rate?

税务局:一般是3%到达5%,娱乐业是5%到20%。

Tax official: in general, the rate is from 3% to 5%, but the entertainment is from 5% to 20%.

纳税人:您说的对我太有帮助了,谢谢!

Taxpayer: what you have said is very helpful, thank you