Accession Tax 財產增值稅、財產增益稅
Additional Tax 附加稅
Admission Tax 入場稅
Allowable Tax Credit 稅款可抵免稅;準予扣除稅額
Amended Tax Return 修正后稅款申報書
Animal Slaughter Tax 動物屠宰稅
Annual Income Tax Return 年度所得稅申報表
Assessed Tax. 估定稅額
Assessment of Tax 稅捐估定
Asset Tax 資產稅
Back Tax 欠繳稅款;未繳稅額
Business Tax （工商）營業稅;工商稅
Capital Tax 資本稅:<美>按資本額稽征;<英>指資本利得稅和資本轉讓稅（＝[縮]CTT）<英>資本轉讓稅
Capital Transfer Tax 資本轉移稅;資本過戶稅
Company Income Tax / Company Tax 公司所得稅
Corporate Profit Tax / Corporation Profit Tax 公司利潤稅;公司利得稅
Corporate Profits After Taxes <美>公司稅后利潤（額）;公司稅后收益（額）
Corporate Profits Before Taxes <美>公司稅前利潤（額）;公司稅前收益（額）
Corporation Tax Act <美>公司稅法
Corporation Tax Rate 公司稅稅率
Deferred Income Tax 遞延所得稅
Deferred Income Tax Liability 遞延所得稅負債
Deferred Tax 遞延稅額;遞延稅額
Development Tax 開發稅;發展稅
Direct Tax 直接稅
Dividend Tax 股利稅;股息稅
Earnings After Tax （＝[縮]EAT）(納)稅后盈利;（納）稅后收益（額）
Earnings Before Interest and Tax （＝[縮]EBIT）繳付息稅前收益額;息稅前利潤
Effective Tax Rate 實際稅率
Employment Tax 就業稅;職業稅;雇用稅
Entertainment Tax 娛樂稅;筵席捐
Estate Tax 遺產稅
Estimated Income Tax Payable 估計應付所得稅;預估應付所得稅
Estimated Tax 估計稅金
Exchange Tax 外匯稅
Excise Tax ①［國內］稅;［國內］貨物稅
②營業稅;執照稅
Export Tax 出口稅
Export Tax Relief 出口稅額減免
Factory Payroll Taxes 工廠工薪稅
Factory Tax ［產品］出廠稅
Fine for Tax Overdue 稅款滯納金
Fine on Tax Makeup 補稅罰款
Franchise Tax 特許經營稅;專營稅
Free of Income Tax （＝[縮]f.i.t.）<美>免付所得稅
Import Tax 進口稅
Income Before Interest and Tax 利息前和稅前收益
Income After Taxes 稅后收益;稅后利潤
Income Tax （[縮]＝IT）所得稅
Income Tax Benefit 所得稅可退稅款
Income Tax Credit 所得稅稅額抵免
Income Tax Deductions 所得稅扣款;所得稅減除額
Income Tax Exemption 所得稅免除額
Income Tax Expense 所得稅費用
Income Tax Law 所得稅法
Income Tax Liability 所得稅負債
Income Tax on Enterprises 企業所得稅
Income Tax Payable 應付所得稅
Income Tax Prepaid 預交所得稅
Income Tax Rate 所得稅率
Income Tax Return 所得稅申報表
Income Tax Surcharge 所得附加稅
Income Tax Withholding 所得稅代扣
Increment Tax;Tax on Value Added 增值稅
Individual Income Tax Return 個人所得稅申報表
Individual Tax 個人稅
Inheritance Tax <美>繼承稅;遺產稅;遺產繼承稅
Investment Tax Credit （＝[縮]ITC/I.T.C.）<美>投資稅款減除額;投資稅款寬減額;投資減稅額
Liability for Payroll Taxes 應付工薪稅
Local Tax / Rates 地方稅
Luxury Tax 奢侈（品）稅
Marginal Tax Rate 邊際稅率
Notice of Tax Payment 繳稅通知;納稅通知書
Nuisance Tax <美>繁雜捐稅;小額消費品稅
Payroll Tax 工薪稅;工資稅;<美>工薪稅
Payroll Tax Expense 工薪稅支出;工資稅支出
Payroll Tax Return 工薪所得稅申報書;工資所得稅申報書
Personal Income Tax 個人所得稅
Personal Income Tax Exemption 個人所得稅免除
Personal Tax 對人稅;個人稅;直接稅
Prepaid Tax 預付稅捐
Pretax Earnings 稅前收益;稅前盈余;稅前盈利
Pretax Income 稅前收入;稅前收益;稅前所得
Pretax Profit 稅前利潤
Product Tax 產品稅
Production Tax 產品稅;生產稅
Profit Tax 利得稅;利潤稅
Progressive Income Tax 累進所得稅;累退所得稅
Progressive Income Tax rate 累進所得稅率
Progressive Tax 累進稅
Progressive Tax Rate 累進稅率
Property Tax 財產稅
Property Tax Payable 應付財產稅
Property Transfer Tax 財產轉讓稅
Rate of Taxation;Tax Rate 稅率
Reserve for Taxes 稅捐準備（金）納稅準備（金）
Retail Taxes 零售稅
Sales Tax 銷售稅;營業稅
Tax Accountant 稅務會計師
Tax Accounting 稅務會計
Tax Accrual Workpaper 應計稅金計算表
Tax Accruals 應計稅金;應計稅款
Tax Accrued / Accrued Taxes 應計稅收
Tax Administration 稅務管理
Tax Audit 稅務審計;稅務稽核
Tax Authority 稅務當局
Tax Benefit <美>納稅利益
Tax Benefit Deferred 遞延稅款抵免
Tax Bracket 稅（收等）級;稅別;稅階;稅檔
Tax Collector 收稅員
Tax Credits <美>稅款扣除數;稅款減除數
Tax Deductible Expense 稅收可減費用
Tax Deductions <美>課稅所得額扣除數
Tax Due （到期）應付稅款
Tax Evasion 逃稅;漏稅;偷稅
Tax Exemption / Exemption of Tax　/ Tax Free 免稅（額）
Tax Law 稅法
Tax Liability 納稅義務
Tax Loss 納稅損失;稅損
Tax on Capital Profit 資本利得稅;資本利潤稅
Tax on Dividends 股息稅;紅利稅
Tax Payment 支付稅款;納稅
Tax Penalty 稅務罰款
Tax Rate Reduction 降低稅率
Tax Rebate （出口）退稅
Tax Refund 退還稅款
Tax Return 稅款申報書;納稅申報表
Tax Savings 稅金節約額
Tax Withheld 扣繳稅款;已預扣稅款
Tax Year 課稅年度;納稅年度
Taxable 可征稅的;應納稅的
Taxable Earnings 應稅收入
Taxable Income （＝[縮]TI）可征稅收入（額）;應（課）稅所得（額）;應（課）稅收益（額）
Taxable Profit 應（課）稅利潤
Taxation Guideline 稅務方針;稅務指南
Taxes Payable 應繳稅金，應付稅款
Tax-exempt Income 免稅收入;免稅收益;免稅所得
Tax-free Profit 免稅利潤
Taxpayer 納稅人
Transaction Tax 交易稅;流通稅
Transfer Tax ①轉讓稅;過戶稅②交易稅
Turnover Tax 周轉稅;交易稅
Undistributed Taxable Income 未分配課稅所得;未分配應稅收益
Untaxed Income 未納稅所得;未上稅收益
Use Tax 使用稅
Value Added Tax （＝[縮]VAT）增值稅
Wage Bracket Withholding Table 工新階層扣稅表
Withholding Income Tax <美>預扣所得稅;代扣所得稅
Withholding of Tax at Source 從源扣繳稅款
Withholding Statement 扣款清單;扣繳憑單
Withholding Tax 預扣稅款
Withholding Tax Form （代扣所得稅表）
English Language Word or Term Chinese Language Word or Term
INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣繳個人所得稅報告表
Withholding agent's file number 扣繳義務人編碼
Date of filing 填表日期
Day 日
Month 月
Year 年
Monetary Unit 金額單位
RMB Yuan 人民幣 元
This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month.根據《中華人民共和國個人所得稅法》 第九條的規定，制定本表，扣繳義務人應將本月扣繳的稅款在次月七日內繳入國庫，并向當地稅務機關報送本表。
Withholding agent's name  扣繳義務人名稱
Address  地址
Telephone Number 電話 
Tax payer's name  納稅義務人姓名 
Tax payer's file number 納稅人編碼 
Unit's name and Address  工作單位及地址 
Categories of income 所得項目 
Income period 所得時間 
Revenue 收入額
Renminbi (RMB)  人民幣 
Foreign currency 外幣 
Name of currency  貨幣名稱 
Amount 金額 
Exchange rate 外匯牌價
Renminbi (RMB) converted into 折合人民幣
Total  人民幣合計
Deductions  減費用額
Taxable Income  應納稅所得額 
Tax rate  稅率 
Quick calculation deduction  速算扣除數 
Amount of tax withheld  扣繳所得稅額 
Tax certificate number  完稅證字號 
Date of tax payment  納稅日期 
In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣繳義務人填寫完稅證，應在送此表時附完稅證副聯-----份
Withholding total amount yuan  合計扣繳金額----元 
Declaration by Withholding agent  扣繳義務人聲明 
I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete. 我聲明：此扣繳申報報表是根據《中華人民共和國個人所得稅法》的規定填報的，我確信它是真實的，可靠的，完整的。 
Signature  簽字
General Accountant (signature)  會計主管人簽字 
Responsible officer (signature)  負責人簽字
Withholding agent (seal)  扣繳單位（或個人）蓋章 
For official use  由以下稅務機關填寫 
 Value Added Tax Payable Statement （應交增值稅明細表）
 English Language Word or Term Chinese Language Word or Term
Name of enterprise 編制單位 
Items  項目 
Line No.  行次 
Current Month  本月數
Current Year Cumulative Amount  年末累計數
Amount not yet deducted at beginning of year (represented by a "-" sign) 年初未抵扣數（用"-"反映） 
VAT on sales
　 銷項稅額 
VAT Refund for exported goods 出口退稅
Amount transferred out from VAT on purchase  進項稅額轉出數
Transfer out overpaid VAT  轉出多交增值稅 
VAT on purchase  進項稅額 
VAT Paid  已交稅金 
Tax reduced and exempted
　 減免稅款 
VAT payable on domestic sales offset against VAT on purchase for export sales 出口抵減內銷產品應納稅額
Transfer out unpaid VAT 轉出未交增值稅 
Amount not deducted at end of period (represented by a "-" sign) 期末未抵扣數（用"-"號反映） 
VAT unpaid  未交增值稅 
Amount unpaid at beginning of year (amount overpaid represented by a "-" sign) 年初未交數（多交數以"-"號反映） 
Amount transfer in at current period (amount overpaid represented by a "-" sign)  本期轉入數（多交數以"-"號反映） 
Amount paid at current period  本期已交數
Amount unpaid at end of period (amount overpaid represented by a "-" sign)
　 期末未交數（多交數以"-"號反映）
Head of unit  單位負責人
Finance employee in charge  財務負責人
Double-check 復核 
Prepared by  制表 
 Enterprise Income Tax - Annual Tax Return （企業所得稅年度申報表）
English Language Word or Term Chinese Language Word or Term
Income Tax on Enterprises Annual Tax Return  企業所得稅年度納稅申報表
Taxation period  稅款所屬時間
Monetary Unit  金額單位
Taxpayer's registration number  納稅人識別號 
Taxpayer's Name  納稅人名稱 
Taxpayer's Address  納稅人地址 
Zip code (postcode)  郵政編碼 
Type of business  登記注冊類型 
Industry type  行業 
Taxpayer's bank  納稅人開戶銀行 
Bank account number 賬號 
Gross revenue 收入總額
Line No.  行次
Items 項目
Business income  銷售（營業）收入 
Less: Sales return  減：銷售退回 
Depreciation allowance  折扣與折讓 
Net operating revenue 銷售（營業）收入凈額 
Amount of exempt income included  其中：免稅的銷售（營業）收入 
Income from royalties  特許權使用費收益 
Investment income 投資收益 
Net income in investment transfer  投資轉讓凈收益
Rental net income  租賃凈收益 
Exchange net income  匯兌凈收益 
Net income from asset/inventory surplus  資產盤盈凈收益 
Subsidy income  補貼收入 
Other income  其他收入
Final. total income  收入總額合計 
Operating expenses  銷售（營業）成本 
Sales tax  銷售稅金及附加 
Total period expenses  期間費用合計 
Deduction items 扣除項目
Including salary bonus Employee benefits. Employee labor union dues. Employee education expenses  其中：工資薪金 職工福利費、職工工會經費、職工教育經費
Depreciation of fixed assets  固定資產折舊
Amortisation on intangible assets and deferred assets  無形資產、遞延資產攤銷 
Research and development expenses 研究開發費用 
Net interest expense  利息凈支出 
Exchange net loss  匯兌凈損失 
Rental net expense  租金凈支出 
Head office administrative expense  上繳總機構管理費 
Entertainment expenses  業務招待費 
Taxation expense  稅金
Loss on bad debts  壞賬損失 
Additional bad debts provision for prior year  增提的壞賬準備金 
Net loss due to inventory shortage, spoilage and obsolescence  資產盤虧、毀損和報廢凈損失
Net loss in investment transfer  投資轉讓凈損失
National insurance payment  社會保險繳款
Workers insurance expense  勞動保護費 
Advertising expenditure 廣告支出 
Donations Contributed  捐贈支出 
Auditing, consulting and litigation expenses 審計、咨詢、訴訟費
Travelling expenses  差旅費
Conference expenses  會議費
Transportation, packing, handling and insurance exhibition expense on sales 運輸、裝卸、包裝、保險展覽等銷售費用
Bankruptcy compensation cost  礦產資源補償費 
Other deductible expense items  其他扣除費用項目
Taxable income calculation  應納稅所得額的計算
Income before tax adjustment  納稅調整前所得 
Plus: Adjustment for additional tax payment  加：納稅調整增加額 
Including salary bonus tax adjustment
Adjustment to tax payment for employee benefits , employee labor union dues, employee education expense. 其中：工資薪金納稅調整額職工福利費、職工工會經費和職工教育經費的納稅調整額 
Interest expense tax payment adjustment amount  利息支出納稅調整額 
Entertainment expenses tax adjustment amount  業務招待費納稅調整額
Advertising expenditure tax payment adjustment amount 廣告支出納稅調整額 
Tax adjustment for contribution expenditure  贊助支出納稅調整額 
Donations Contributed Tax Adjustment  捐贈支出納稅調整額 
Tax adjustment for depreciation and amortisation expenditure 折舊、攤銷支出納稅調整額
Loss on bad debts tax payment adjustment amount  壞賬損失納稅調整額
Provision for bad debts tax payment adjustment amount 壞賬準備納稅調整額 
Penalties paid for late late tax payment  罰款、罰金或滯納金 
Inventory revaluation reserve  存貨跌價準備 
Short term investments depreciation reserve  短期投資跌價準備 
Long term investments depreciation reserve 長期投資減值準備 
Plus other taxable items adjustment  其他納稅調整增加項目
Less: Deduction for tax adjustment 減：納稅調整減少額
Including research and development expenses  其中：研究開發費用附加扣除額 
Other tax deductible items  其他納稅調整減少項目
After tax adjusted income  納稅調整后所得
Less: Prior year deficiency  減：彌補以前年度虧損
Less: tax-exempt income 減：免稅所得 
Including government loan interest income  其中：國債利息所得 
Tax free income subsidy  免稅的補貼收入
Tax free investment income  免于補稅的投資收益
Tax free technology transfer income  免稅的技術轉讓收益 
Other tax free income  其他免稅所得 
Taxable Income 應納稅所得額 
Applicable tax rate  適用稅率
Income tax payable  應繳所得稅額
Less: amount overpaid at beginning of period  減：期初多繳所得稅額 
Prepaid income tax  已預繳的所得稅額 
Tax allowance for domestic investment  應補稅的境內投資收益的抵免稅額 
Tax allowance for foreign investment 應補稅的境外投資收益的抵免稅額 
Approved income tax reduction 經批準減免的所得稅額 
Taxpayer's representative's seal 納稅人代表簽章
Taxpayer's unit's seal 納稅人單位公章
Date  日期 
Agent's company seal 代理申報中介機構簽章
Responsible person  經辦人
Registered number of responsible person  經辦人執業證件號碼 
Completed by tax authority  以下由稅務機關填寫
Date return receive  受理申報日期
Person approving  審核人 
Date of approval  審核日期 
Tax Authority's Seal  受理申報稅務機關公章 
Excise tax, tax return  營業稅納稅申報表 
Date of filing  填表日期 
Taxpayer's registration number  納稅人識別號
Renminbi (yuan,jiao,fen)  元（列至角分） 
Taxpayer's Name  納稅人名稱 
Taxation period  稅款所屬時間 
Tax Items  稅目 
Operating items  經營項目
Turnover  營業額 
Total Income  全部收入 
Tax exempt items  不征稅項目
Abatement item 減除項目 
Tax reduced items 減免稅項目 
Turnover tax payable  應稅營業額 
Current Period  本期 
Tax amount payable  應納稅額 
Less tax paid  減免稅額
If this return is filled by tax payer, the following should be completed by that tax payer. 如納稅人填報，由納稅人填寫以下各欄
General Accountant (seal)  會計主管（簽章）
Tax payer (seal)  納稅人（公章）
If this return is filled by an authorized agent, following should be completed by that agent. 如委托代理人填報，由代理人填寫以下各欄
Agent's Name  代理人名稱 
Address  地址 
Agent's seal  代理人（公章） 
Completed by tax authority  以下由稅務機關填寫 
Received by tax authority  收到申報表日期 
Received by  接收人 
Tax return for stamp tax  印花稅納稅申報表 
Taxpayer's registration number  納稅人識別號 
Taxpayer's Name  納稅人名稱 
Taxation period  稅款所屬時間 
Tax payment receipt  應稅憑證名稱 
Number of units 件數 
Applicable tax rate  適用稅率 
Amount tax paid  已納稅額
Stamp purchases information  購花貼情況 
Stamps on hand at beginning of period  上期結存
Current period purchases  本期購進 
Current period use  本期貼花 
Current Period balance  本期結存
If this return if filled by a tax payer, the following should be completed by that tax payer.
如納稅人填報，由納稅人填寫以下各欄
General Accountant (seal) 會計主管（簽章）
Tax payer (seal)  納稅人（公章）
If this return is filled by an authorized
agent .the following should be completed by that agent
如委托代理人填報，由代理人填寫以下各欄
Agent's Name 代理人名稱 
Agent's address  代理人地址 
Agent's seal  代理人（公章）
Completed by tax authority  以下由稅務機關填寫
Received by tax authority  收到申報表日期 
Annual Income Tax return for Foreign Companies 外商投資企業和外國企業年度所得稅申報表 
Tax year 納稅年度
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.  根據《中華人民共和國外商投資企業和外國企業所得稅法》第十六條及其實施細則第九十五條的規定，特制定本表，你企業應當納稅年度終了后4個月內如實填寫本表，報送當地稅務機關，并附送財務會計報表、中國注冊會計師查賬報告及有關的說明材料。 
Zip code (postcode) 郵政編碼
Industry type  行業
Date trading commenced  開始生產、經營日期 
Profit making year  開始獲利年度 
Bank account  銀行賬號 
Net revenue 收入凈額 
Deduction 扣除額 
Taxable income calculation  應納稅所得額的計算
Approved taxable income calculation  核定應納稅所得額的計算 
Company income tax payable calculation  應納企業所得稅額的計算
Local income tax payable calculation  應納地方所得稅額的計算 
Items  項目
Net amount of current year merchandise sales or business income 本年銷售（銷貨）或營業收入凈額 
Current year operating expense (for merchandise sales or business income) 本年銷售（銷貨）或營業成本 
Current year finance, administration and overhead expenses relating to merchandise sales or business  本年度銷售（銷貨）或營業費用、財務費用及管理費用
Current year tax expense relating to merchandise sales or business operations  本年度銷售（銷貨）或營業稅金 
Deduction total 扣除額合計
Including entertainment expenses  其中：交際應酬費 
Salary and welfare fund expense  工資、福利費
Rental expense  租金支出
Royalty  特許權使用費 
Interest expense  利息支出 
Depreciation expense 折舊費 
Current year profit (or loss) from merchandise sales or business  本年銷售（銷貨）或營業利潤(虧損)額
Other business profit (or loss) amount in current year  本年其他業務利潤（虧損）額
Net amount of current year non-operating income and expense  本年營業外收支凈額
Taxable Income  應納稅所得額 
Current year total income  本年收入總額
Taxable Income  應納稅所得額 
Tax rate %  稅率% 
Company income tax payable  應納企業所得稅額
Less amount of company tax paid 減免企業所得稅額
Local income tax payable  應納地方所得稅額
Less amount of local tax paid 減免地方所得稅額
Prepaid tax for year 全年預繳稅額 
Foreign tax credits  外國稅額扣除
Amount shown in account books  賬載金額 
Explanatory comment  備注 
Authorized agent  授權代理人
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報人，請填寫下列 資料。為代理一切稅務事宜現授權______（地址）為本企業的代理申報人，任何與本申報表有關的來往文件都可寄與此人。 
Authorized signature 授權人簽字 
Statement  聲明：
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. 我聲明：此納稅申報表是根據 《中華人民共和國外商投資企業和外國企業所得稅法》規定填報的，我確信它是真實的、可靠的、完整的。
Person making statement  聲明人 
General Accountant (signature)  會計主管人簽字
Agent's signature  代理申報人簽字 
Company seal 企業蓋章 
Date received by tax authority  收到日期
Date of approval  審核日期 
Approved Memo  審核記錄
Seal of tax authority  主管稅務機關蓋章 
Signature of tax officer in charge 主管稅務官員簽字