VAT, Value Added Tax 增值稅
taxpayer n. 納稅人
levy rate 徵收稅率
provision of processing, repairing and replacement services* 提供加工、修理修配勞務
tax rate 稅率
concurrently deal in goods or provide taxable services of different tax rates* 兼營不同稅率的貨物或者應稅勞務
output tax 銷項稅額
tax payable = output tax of the period–input tax of the period* 應納稅額 = 當期銷項稅額-當期進項稅額
total of all the prices and all other fees* 全部價款和價外費用
exclusive of 不包括，除……之外
competent tax authorities 主管稅務機關
bear v. 承受，忍受
credit v. 抵扣
special VAT invoices 增值稅專用發票
deduction vouchers of VAT 增值稅扣稅憑證
non-VAT taxable items 非增值稅應稅項目
VAT exempt items 免徵增值稅項目
collective welfare 集體福利
abnormal losses 非正常損失
qualification verification* 資格認定
assessable price 計稅價格
minimum VAT threshold 增值稅起徵點
withholding person 扣繳義務人
the time of occurrence of payment obligations of VAT 增值稅納稅義務發生時間
import declaration 進口申報，進口報關
obligation of VAT withholding 增值稅扣繳義務
customs 海關，習慣
special VAT invoices 增值稅專用發票
business with fixed establishment 固定業戶
business without fixed base 非固定業戶
report and pay tax 申報納稅
tax administration certification of
outbound business activities* 外出經營活動稅收管理證明
overdue taxes 逾期未付稅款
withholding tax 代扣所得稅，預扣稅
payment period of VAT 增值稅的納稅期限
be paid on transaction basis 按次納稅，以交易為基礎納稅
exemption and refund of tax 退(免)稅
export declaration documents 出口報關文件
repay the tax refunded 補繳已退的稅款
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