2019注会税法英语基础班讲义

1、2019年注册会计师考试辅导 税法英语前言目录1.总体考情分析2.讲解方法3.授课内容总体考情分析一般是计算题中的某一题或综合题第1题，可以选用英文作答，若用英文作答完全正确，则在原题满分的基础上多加5分。对于税法科目来讲，英文选做题知识点分布相对集中，大家只要掌握各种专业词汇和特定的表达方式，就比较容易拿分。讲解方法在本次教学中，老师将会按照专题的形式，同时结合具体例题，分别使用中文与英文进行讲解，并帮助学员提炼相关专业词汇。在具体每个专题的讲解时，每个专题会先列举常用的词汇、语句，最后结合典型例题的形式进行演练。部分专题在讲解中将会整合在一次授课中完成。授课内容1.增值税2.消费税3.房产税、契税和土地增值税4.车辆购置税、车船税、印花税5.企业所得税6.个人所得税专题一增值税目录1.考点一 征税范围及纳税义务人2.考点二 增值税计算3.考点三 增值税抵扣&税收优惠4.考点四 增值税的纳税义务发生时间5.同步系统训练考情分析增值税的考察，往往出现在计算题和综合题中。可以单独考察，也可以结合其他税种出题。本专题的内容是历年英文测试的考察重点增值税的考察主要有以下几种方式：（一）直接问

2、税种的应纳税额为多少，计算金额即可。（二）针对某些事项问是否应该纳税、应该缴纳哪些税种、如何纳税、计算是否正确，或者直接问税款征收方法。（三）需要对一些方案进行比较分析。考点一征税范围及纳税义务人专业词汇增值税：Value Added Tax（VAT）征税范围：Taxation scope销项税：Output Tax税率：Tax rate纳税人：Taxpayer一般纳税人: General taxpayer小规模纳税人: Small-scale taxpayer劳务：Labour service货物进口：Importation of goods货物出口：Exportation of goods非增值税应税项目：Non- VAT taxable items交通运输业：Transportation industry电信业：Telecommunication industry建筑业：Construction industry现代服务业：Modern service industry销售货物：Sales of goods提供劳务：Provision of labour services有形的：

3、Tangible加工：Processing委托方：Consignor受托方：Consignee委托：Consignment委托代销：Consignment of goods for sale代销货物：Goods under consignment从事：Engage in委托加工货物：Consigned processing goods受限制：Be subject to金融租赁：Financial lease所有权：Ownership转移：Transfer征收：Levy销售量：Sales volume保险费：Insurance premium价外费用：Additional fee/charge条例：Provision资产重组：Asset restructuring发票：Invoice被视为/视同：Be deemed as重点、难点讲解增值税的征税范围Value added tax scope一、征税范围的一般规定General rule of taxation scope1.销售或者进口的货物Sales or importation of goods货物，是指有形动产，包括电力、热力、气

4、体在内。Goods refers to tangible moveable assets, including electricity, heat, and gas.销售货物，是指有偿转让货物的所有权。Sales of goods refers to paid transfer the ownership of goods.2.销售劳务Sales of labour services劳务是指纳税人提供的加工、修理修配劳务。Labour services refer to the provision of processing, repairs and replacement services.加工，是指受托加工货物，即委托方提供原料及主要材料，受托方按照委托方的要求，制造货物并收取加工费的业务。Processing refers to the business of contracting to process goods, where the consignor supplies the raw material and major materials, the consignee

5、manufactures the goods in accordance with the requirements of the consignor and charges processing fee.3.销售服务Sales of services服务，包括（1）交通运输服务、（2）邮政服务、（3）电信服务、（4）建筑服务；（5）金融服务；（6）现代服务；（7）生活服务Services refer to:（1）Transportation service ;（2）Mail business service;（3）Telecommunications service;（4）Construction service ;（5）Financial service;（6）Modern service;（7）Life service4.销售无形资产Selling intangible assets5.销售不动产Selling real estate二、征税范围的具体规定（一）视同发生应税销售行为单位或者个体工商户的下列行为，视同发生应税销售行为:The following activities

6、 of units or sole traders shall be deemed as taxable sales behavior: :（1）将货物交付其他单位或者个人代销；Consignment of goods to other units or individual for sale;（2）销售代销货物；Sale of goods under consignment（3）设有两个以上机构并实行统一核算的纳税人，将货物从一个机构移送其他机构用于销售，但相关机构设在同一县（市）的除外；Transfer of goods from one establishment to other establishments for sale by a taxpayer that maintains two or more establishments and conducts uniform accounting, unless the relevant establishments are maintained in the same county（or city）；（4）将自产或者委托加

7、工的货物用于非应税项目；Use self-produced or consigned processing goods to produce non-taxable items;（5）将自产、委托加工的货物用于集体福利或者个人消费；Use self-produced or consigned processing goods for collective welfare/group welfare or personal consumption;（6）将自产、委托加工或者购进的货物作为投资，提供给其他单位或者个体工商户；Provision of self-produced, consigned processing or purchased goods to other units or individual operators as investments;（7）将自产、委托加工或者购进的货物分配给股东或者投资者；Distributing self-produced, consigned processing or purchased goods to shareholders or

8、 investors;（8）将自产、委托加工或者购进的货物无偿赠送其他单位或者个人；Giving self-produced, consigned processing or purchased goods to others as free gifts;（9）单位或者个体工商户向其他单位或者个人无偿销售应税服务、无偿转让无形资产或者不动产，但用于公益事业或者以社会公众为对象的除外。Entity or individual businesses selling taxable service free, transferring intangible assets or real estate free to other entity or individuals ,excluding for public welfare or the public as object .（二）增值税征税范围的特殊规定Special rules of taxation scope for value-added tax1.特殊项目征收增值税Special items VAT levied（1）航空运输业已售票但未提供航空运输服务取得的逾期票证收入，应当征收增值税。For the overdue ticket income which the air transport enterprises have sold out the tickets but without providing air transport services, value added tax should be levied in accordance with the air transport services.（2）执罚部门查处的商品，国家指定销售单位将罚没物品纳入正常销售渠道销售的，应征收增值税。For goods punished by the penalty department, if the country designates sales unit to include the goods into the normal sales channels, VAT should be levied.2.特殊项目不征收增值税Sp

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