注册会计税法吕鹏英语题突破班讲义.doc第二部分:字汇SectionII:。taxpayer['taskspeis]-scaletaxpayer小规模纳税人levyrate征收税率levy[flevi]n.&,征税Smal1-,实行按照销售额和征收率计算应纳税额的简易办法,并不得抵扣进项税额。taxrate税率Provisionofprocessing^repairingandreplacementservices提供加工、修理修配劳务Concurrentlydealingoodsorprovidetaxableservicesof|differenttaxratesEgtEL:尚研布Fortaxpayersengagedinthesalesofgoodsortheprovisionoftaxableservices,,应纳税额为当期销项税额抵扣当期进项税额后的余额。Totalofallthepricesandallotherfees*全部价款和价外菖用Thesalesamountshallbethetotalofallthepricesandallotherfeesreceivablefromthepurchasersbythetaxpayersellinggoodsortaxableservices,,petenttaxauthorities*主管丰兑务机关tariffftaerif],关税表;,定税率duty['dju:tl]]。creditableamount扣除额non-deductiblcexpenses不可抵扣的费用WATfxmptit皿£免:征增值税项目exempt[ig*zem(p)t;eg-],,,被免除义务者tax-exemptedgoods免税货物GoodspurchasedortaxableservicesusedforNon-VATtaxableitems,VATexemptitems,、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务taxexemptionorreductionitems免税、减税项目税法Assessableprice*计税价格Fortaxpayersimportinggoods,,按照组成计税价格和相关条款规定的税率计算应纳税额。minimumVATthreshold*urrenceofpavmentobligationsofVAT*增值税纳税义务发生时间obFlgationofVATwithholding*增值税扣缴义Taxpayerssellinggoodsortaxableservicesshal1issuespecialVATinvoicestothepurchaserswhorequestforspecialVATinvoicesandthesaleamountsandoutputtaxshallbeseparatelyindicatedinthe
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