ACCA在国内称为"国际注册会计师"，acca证书作为财会界的通行证，具有很高的含金量。那么，acca都有哪些财经英语单词呢，今天中公财经网小编给大家总结一些ACCA 知识点中关于增值税的单词，一起来学习吧！ dongdongliu.com

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VAT, Value Added Tax dongdongliu.com

增值税 织梦内容管理系统

taxpayer n. 纳税人 织梦内容管理系统

levy rate 征收税率

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provision of processing, repairing and replacement services* 提供加工、修理修配劳务 copyright dongdongliu

tax rate 税率

concurrently deal in goods or provide taxable services of different tax rates* 兼营不同税率的货物或者应税劳务 dongdongliu.com

output tax 销项税额 copyright dongdongliu

tax payable = output tax of the period–input tax of the period* 应纳税额 = 当期销项税额-当期进项税额

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total of all the prices and all other fees* 全部价款和价外费用 copyright dongdongliu

exclusive of 不包括，除……之外

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competent tax authorities 主管税务机关 织梦内容管理系统

bear v. 承受，忍受

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credit v. 抵扣

special VAT invoices 增值税专用发票 copyright dongdongliu

deduction vouchers of VAT 增值税扣税凭证

non-VAT taxable items 非增值税应税项目 copyright dongdongliu

VAT exempt items 免征增值税项目

collective welfare 集体福利 内容来自dongdongliu

abnormal losses 非正常损失 织梦好，好织梦

qualification verification* 资格认定 本文来自织梦

assessable price 计税价格 copyright dongdongliu

minimum VAT threshold 增值税起征点 copyright dongdongliu

withholding person 扣缴义务人

the time of occurrence of payment obligations of VAT 增值税纳税义务发生时间 织梦内容管理系统

import declaration 进口申报，进口报关

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obligation of VAT withholding 增值税扣缴义务

customs 海关，习惯

special VAT invoices 增值税专用发票

business with fixed establishment 固定业户 本文来自织梦

business without fixed base 非固定业户 copyright dongdongliu

report and pay tax 申报纳税

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tax administration certification of

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outbound business activities* 外出经营活动税收管理证明 copyright dongdongliu

overdue taxes 逾期未付税款 dongdongliu.com

withholding tax 代扣所得税，预扣税

payment period of VAT 增值税的纳税期限 内容来自dongdongliu

be paid on transaction basis 按次纳税，以交易为基础纳税 copyright dongdongliu

exemption and refund of tax 退(免)税 织梦内容管理系统

export declaration documents 出口报关文件 织梦内容管理系统

repay the tax refunded 补缴已退的税款

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Tags：ACCA(1)知识点(1)acca知识点(1)acca英语单词(1)

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