2020年acca备考英语知识点：个人所得税
来源：长理培训发布时间：2020-03-09 03:23:23
NO.1 domicile n. 住宅，住所，永久居住地 v.使定居
NO.2 wages and salaries 工资、薪金
NO.3 individual industrial and commercial households 个体工商户
NO.4 contracted or leased operation 承包、承租经营
NO.5 remuneration for personal service 劳务报酬
NO.6 author’s remuneration 稿酬
NO.7 royalty 特许权使用费
NO.8 contingent income 偶然所得
NO.9 progressive rate 累计税率
NO.10 flat rate* 比例税率
NO.11 excessively high 畸高的
NO.12 additional tax can be levied at a rate 加成征收
NO.13 treasury bond/national debt 国债
NO.14 welfare benefits 福利费
NO.15 survivor pensions 抚恤金
NO.16 relief payments 救济金
NO.17 insurance indemnities 保险赔款
NO.18 international conventions 国际公约
NO.19 income exempt from tax 免税所得
NO.20 taxable income* 应纳税所得
NO.21 the additional deduction for expenses 附加减除费用
NO.22 creditable amount 扣除额
NO.23 file one’s tax return 办理纳税申报
NO.24 withholding in full for all taxpayers 全员全额扣缴
NO.25 self-reporting taxpayer 自行申报纳税人
NO.26 tax authorities 税务机关
NO.27 pay in advance in monthly installment 分月预缴
NO.28 excess payment refunded and deficiency repaid 多退少补
NO.29 savings deposit 储蓄存款
NO.30 handling fees 手续费
NO.31 schedule of individual income tax rates 个人所得税税率表
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