2012年國際商務(wù)師考試業(yè)務(wù)外語英語資料（3）
來源：中大網(wǎng)校發(fā)布時(shí)間：2012-02-20 15:18:07
為了幫助考生系統(tǒng)的復(fù)習(xí)2012年國際商務(wù)師考試課程，全面的了解國際商務(wù)師考試教材的相關(guān)重點(diǎn)，小編特編輯匯總了2012年國際商務(wù)師考試輔導(dǎo)資料，希望對您參加本次考試有所幫助！
Accessions tax 財(cái)產(chǎn)增益稅
Admission tax 通行稅，入場稅
advertisement tax 廣告稅
agricultural（animal husbandry） tax 農(nóng)（牧）業(yè)稅
alcohol tax 酒精稅
all-phase transaction tax 全階段交易稅
amusement tax 娛樂稅
anchorage dues 停泊稅
anti-dumping duty 反傾銷稅
anti-profiteering tax 暴力稅
anti-subsidy/bounty/duty 反補(bǔ)貼稅
assimilation tax 入籍稅
automobile acquisition tax 汽車購置稅
aviation fuel tax 航空燃料稅
bazaar transaction 市場交易稅
benefit tax 受益稅
betterment tax 改良稅
beverage tax 飲料稅
bonus tax 獎(jiǎng)金稅
border tax 邊境稅
bourse tax 證券交易所稅
bourse transaction tax（securities exchange tax） 有價(jià)證券交易稅
building tax 建筑稅
business consolidated tax 綜合營業(yè)稅
business income tax 營利所得稅
business profit tax 營業(yè)利潤稅
business receipts tax 營業(yè)收入稅
business tax 營業(yè)稅
canal dues/tolls 運(yùn)河通行稅
capital gain tax 財(cái)產(chǎn)收益稅
capital interest tax 資本利息稅
capital levy 資本稅
capital transfer tax 資本轉(zhuǎn)移稅
capitation tax 人頭稅
car license 汽車執(zhí)照稅
car tax 汽車稅
church tax 教堂稅
circulation tax 流通稅
city planning tax 城市規(guī)劃稅
collective-owned enterprise income tax 集體企業(yè)獎(jiǎng)金稅
collective-owned enterprise income tax 集體企業(yè)所得稅
commercial business tax 商業(yè)營業(yè)稅
commodity circulation tax 商業(yè)流通稅
commodity excise tax 商品國內(nèi)消費(fèi)稅
commodity tax 貨物稅
company income tax 公司所得稅
compensating tariff 補(bǔ)償關(guān)稅
comprehensive income t ax 綜合所得稅
consolidated tax 綜合稅
consumption tax 消費(fèi)稅
contingent duty 應(yīng)變關(guān)稅
contract tax 契約稅
corn duty 谷物稅
corporate income tax 法人所得稅
corporate inhabitant tax 法人居民稅
corporate licensing tax 公司執(zhí)照稅
corporate profit tax 公司利潤稅
corporation franchise tax 法人登記稅
corporation tax 公司稅，法人稅
coupon tax 息票利息稅
customs duties 關(guān)稅
death duty 遺產(chǎn)稅
deed tax 契稅
defense surtax 防衛(wèi)附加稅
defense tax 國防稅
development land tax 改良土地稅
development tax 開發(fā)稅
direct consumption tax 直接消費(fèi)稅
dividend tax 股息稅
document tax 憑證熟
domestic rates 住宅稅
donation tax 贈(zèng)與稅
earmarked tax 專用目的稅
earned income tax 勞物所得稅
easement tax 地役權(quán)稅
education duty 教育稅
electricity and gas tax 電力煤氣稅
emergency import duties 臨時(shí)進(jìn)口稅
emergency special tax 非常特別稅
emergency tariff 非常關(guān)稅
employment tax 就業(yè)稅
enterprise income tax 企業(yè)所得稅
entertainment tax 娛樂稅，筵席稅
entrepot duty 轉(zhuǎn)口稅
environmental tax 環(huán)境稅
equalization charge/duty 平衡稅
estate tax 遺產(chǎn)稅，地產(chǎn)稅
examination of deed tax 驗(yàn)契稅
excess profit tax 超額利潤稅
excessive profit tax 過分利得稅
exchange tax 外匯稅
excise on eating， drinking and lodging 飲食旅店業(yè)消費(fèi)稅
excise tax 國內(nèi)消費(fèi)稅
expenditure tax 消費(fèi)支出稅
export duty（export tax） 出口稅
extra duties 特稅
extra tax on profit increased 利潤增長額特別稅
facilities services tax 設(shè)施和服務(wù)稅
factory tax 出廠稅
farm tax 田賦稅
feast tax 筵席稅
fixed assets betterment tax 固定資產(chǎn)改良稅
fixed assets tax 固定資產(chǎn)稅
foreign enterprise tax 外國公司稅
foreign personal holding company tax 外國私人控股公司稅
franchise tax 特許權(quán)稅
freight tax 運(yùn)費(fèi)稅
frontier tax 國境稅
gas tax 天然氣稅
gasoline tax 汽油稅
general excise tax 普通消費(fèi)稅，一般消費(fèi)稅
general property tax 一般財(cái)產(chǎn)稅
general sales tax 一般銷售稅
gift and estate tax 贈(zèng)與及財(cái)產(chǎn)稅
gift tax 贈(zèng)與稅
good tax 貨物稅
graduated income tax 分級(jí)所得稅
gross receipts tax 收入稅
harbor tax 港口稅
head tax/money 人頭稅
highway hole tax 公路隧道通行稅
highway maintenance 養(yǎng)路稅
highway motor vehicle use tax 公路車輛使用稅
highway tax 公路稅
highway user tax 公路使用稅
house and land tax 房地產(chǎn)稅
house（property） tax 房產(chǎn)稅
household tax 戶稅
hunter‘s license tax 狩獵執(zhí)照稅
hunting tax 狩獵稅
immovable property tax 不動(dòng)產(chǎn)稅
import duty 進(jìn)口關(guān)稅
import surcharge/surtax 進(jìn)口附加稅
import tax 進(jìn)口稅
import turnover tax 進(jìn)口商品流轉(zhuǎn)稅
impost 進(jìn)口關(guān)稅
incidental duties 雜捐
income tax of urban and rural self-employed industrial and commercial household 城鄉(xiāng)個(gè)體工商業(yè)戶所得稅
income tax 所得稅
incorporate tax 法人稅
increment tax on land value 土地增值稅
indirect consumption tax 間接消費(fèi)稅
indirect tax 間接稅
individual inhabitant tax 個(gè)人居民稅
individual/personal income tax 個(gè)人所得稅
industrial-commercial consolidated/unified tax 工商統(tǒng)一稅
industrial-commercial income tax 工商所得稅
industrial-commercial tax 工商稅
inhabitant income tax 居民所得稅
inheritance tax 遺產(chǎn)稅，繼承稅
insurance tax 保險(xiǎn)稅
interest equilibrium tax 利息平衡稅
interest income tax 利息所得稅
interest tax 利息稅
internal revenue tax 國內(nèi)收入稅
internal taxation of commodities 國內(nèi)商品稅
internal taxes 國內(nèi)稅
investment surcharge 投資收入附加稅
irregular tax（miscellaneous taxes） 雜稅
issue tax 證券發(fā)行稅
joint venture with Chinese and foreign investment income tax 中外合資經(jīng)營企業(yè)所得稅
keelage 入港稅，停泊稅
land holding tax 地產(chǎn)稅
land tax 土地稅
land use tax 土地使用稅
land value increment tax 地價(jià)增值稅
land value tax 地價(jià)稅
landing tax 入境稅
legacy tax/duty 遺產(chǎn)稅
license tax 牌照稅，執(zhí)照稅
liquidation tax 清算所得稅
liquor tax 酒稅
livestock transaction/trade tax 牲畜交易稅
local benefit tax 地方收益稅
local entertainment tax 地方娛樂稅，地方筵席稅
local improvement tax 地方改良稅
local income tax 地方所得稅
local inhabitant tax 地方居民稅
local road tax‘ 地方公路稅
local surcharge 地方附加
local surtax 地方附加稅
local taxes/duties 地方各稅
luxury（goods） tax 奢侈品稅
manufacturer‘s excise tax 生產(chǎn)者消費(fèi)稅
mine area/lot tax mine tax（mineral product tax） 礦區(qū)稅
mineral exploitation tax 礦產(chǎn)稅
mining tax 礦業(yè)稅
motor fuel tax 機(jī)動(dòng)車燃料稅
motor vehicle tonnage tax 汽車噸位稅
municipal inhabitants tax 市鎮(zhèn)居民稅
municipal locality tax 市地方稅
municipal tax市政稅
municipal trade tax 城市交易稅
negotiable note tax 有價(jià)證券稅
net worth tax 資產(chǎn)凈值稅
nuisance tax 小額消費(fèi)品稅
object tax 目的稅
objective tax 專用稅
occupancy tax占用稅
occupation tax 開業(yè)稅
occupier‘s tax 農(nóng)民所得稅
oil duties 石油進(jìn)口稅
organization tax 開辦稅
outlay tax 購貨支出稅
passenger duty 客運(yùn)稅
pavage 筑路稅
payroll tax 薪金工資稅
personal expenditures tax 個(gè)人消費(fèi)支出稅
