Corporate tax categories

企業稅種

牛國崎 作品

2019年11月30日

【點金用例 Gold touch examples】

1. Common tax categories of an enterprise include: value added tax, corporate income tax, personal income tax, stamp tax and surtax.

企業常見的稅種有：增值稅，企業所得稅，個人所得稅，印花稅和附加稅等。

【提示】tax categories 稅種

2. All citizens are obliged to pay taxes to the state and enjoy the rights and interests of taxpayers.

所有公民有義務向國家納稅，並享有納稅人的權益。

【提示】be obliged to 有義務（做）…

pay taxes to 向…納稅

enjoy the rights and interests 享有……權益

3. An enterprise shall declare tax to the local tax office on a monthly basis.

企業應按月向當地稅務所報稅。

【提示】declare tax to 向…報稅

4. The company paid 2.06 million yuan of income tax last month.

上個月公司繳納所得稅206萬元。

5. The government levies education surtax from all enterprises.

政府向所有企業徵收教育附加稅。

【提示】levy vt. 徵集，課稅

levy tax on 向…課稅

education surtax 教育附加稅

6. Experts suggest that the government levy environmental protection tax on pollution products.

專家們建議政府向汙染產品徵收環境保護稅。

【提示】pollution products汙染產品

environmental protection tax 環境保護稅