專業雙語詞彙--稅務業務

稅務動態 稅籍證明 完稅證明 納稅查詢 課稅資料核對 中文 土地增值稅收件 贈與稅 ( 名詞 ) 契稅 房屋稅 印花稅 使用牌照稅 田賦 貨物稅業務 土石採取特別稅 誠實納稅 稅目 臨時稅 菸酒稅業務 工程受益費 欠款依法追繳 欠稅處理 稅務動態 稅籍證明 違章審理 欠稅執行 土地增值稅收件 各稅宣傳資料簡介 轉帳納稅查詢及申請 土地增值稅物價指數查詢 房屋稅稅籍編號查詢 退稅查詢 稅捐處服務項目 專業雙語詞彙 -- 稅務業務 Updates Tax Statements Proof of Duty Payment Tax Payment Inquiries Tax Information Verification Land Value Increment Tax Gift Tax Deed Tax House Tax Stamps Tax Vehicle License Tax Land Property Tax Commodity Tax Administration 研考會建議英譯 Special Soil and Rock Magagement Tax Be an Honest Taxpayer Tax Categories Provisional Taxes Liquor and Tobacco Taxes Administration Construction Benefit Fee Fee Discrepancies Resolved According to the Law Arrears Settlement Updates Tax Statements Fines and Arrears Land Value Increment Tax Free Tax Materials Transfer Payment Inquiries Land Value Increment Price Index Inquiries House Tax Registration Number Inquiries Tax Refund Inquiries Service Items 地價稅開徵期課稅資料查詢 Land Value Tax Inquiries 汽車燃料費退還 Vehicle Fuel Fee Refunds 受理各項稅費繳納 自動轉 Tax / Fee Collections, and Application for Automatic Money 帳之申請 Transfers 房屋稅課稅資料或稅籍查詢 House Tax Statement Information 本人財產歸戶資料查詢 Enquiry on personal property

被繼承人財產 所得及贈與 Enquiry on ancestor s properties, income and gift 資料查詢債權人查調債務人課稅資料 Enquiry on creditor s investigation of debtor s taxation 查詢 information 跨區局服務 Nationwide 各類申辦案件作業進度查詢 Enquiry on application progress 小規模營利事業營業額核定 Enquiry on revenue assessment of small-scale profit-seeking 資料查詢 enterprises 跨區局服務 綜合所得稅稅籍查詢 Nationwide Services Enquiry of Individual Income Tax registration 營利事業暨扣繳單位統一編 Enquiry of Business Uniform Number of profit-seeking enterprises 號查詢 and tax withholding organizations 全國贈與資料查詢 跨區局服務 核發書證作業 各項稅款補發稅單 跨區局服務 Enquiry of gift information nationwide Nationwide Services Certification Services Re-issuance of various tax bills Nationwide Services 補發遺產稅不動產公同共有 Re-issuance of certificate for agreement to transfer commonly held 同意移轉證明書 real estate covered by Estate Tax 核發除蓄 Issuance of saving exemption certificate 核發中 英文綜合所得稅納 Issuance of Individual Income Tax payment certificate in Chinese 稅證明書 or in English 提供綜合所得稅申報書影像 Provide visual information of Individual Income Tax return 資料 核發違章欠稅查復表 核發扣繳稅款繳納證明 跨區局服務 查詢欠稅及補發稅單 規費及所得扣繳 贈與 ( 動詞 ) 繼承登記 稽查證 扣繳業務 Issuance of tax violation and tax arrears review form Issuance of payment certificate for tax withholding Nationwide Services Overdue Tax Inquiries and Tax Statement Re-issuance Fees and Income Tax Deductions Bestow Inheritance Registration Auditor ID Tax Withholding Administration 使用牌照稅 Vehicle Registration Tax( 建議 ) 土地增值稅物價指數查詢 大自貨 Land Value Increment Price Index Inquiries Trucks 出口報單副本 抄本簽發處 Export Declaration Copies 外區車輛 全國財產總歸戶查詢 Non-residents' Vehicles Nationwide Personal Property Inquiries 地價稅第 7 服務區 ( 外轄 ) Land Value Tax Service District 7 (Non-residents) 使用牌照稅多功能櫃台 Vehicle License Tax Service Counter

協談室 ( 國稅局 ) 房屋稅現值證明查詢 房屋稅稅籍編號查詢 娛樂稅 納稅義務人意見反映表 退稅查詢 Negotiation Room House Tax Appraisal Inquiries House Tax Registration Number Inquiries Amusement Tax Taxpayer Suggestion Form Tax Refund Inquiries 契稅核課 ( 契稅核定課稅 ) Deed Tax Approval 娛樂稅查征 補發遺產稅證明書 補發贈與稅證明書 核發轉帳納稅證明 Amusement Tax Audition and Collection Re-issuance of Estate Tax certificate Re-issuance of Gift Tax certificate Issuance of certificate for transfer payment 補發證明 Tax Statements Reissuing 印花稅大額憑證繳款書開立 Large Sum Stamp Tax Statement Application 申請書 娛樂業開業 變更代徵娛樂 Proxy Amusement Tax Collection Application for Entertainment 稅款申請書 and Recreation Enterprises Establishment and Amendment 文化藝術事業統一發證設立 Application for Establishment/Amendment of Culture and Arts 變更登記申請書 Enterprise Registration 娛樂稅營利事業統一發證停 Application for Suspension or Resumption of Entertainment and 業復業申請書 Recreation Enterprise Operations 地價稅自用住宅用地申請書 Application for Primary Residential Land Value Tax Rate 地價稅巷道 ( 或騎樓 ) 用地 Application for Reduction of or Exemption from Land Value Tax 減免申請書 Rate Applicable to Lanes and Covered Passageways 地價稅加油站 停車場用地 Application for Land Value Tax Rate Applicable to Land Used for 申請書 Gas Stations and Parking Lots 土地增值稅自用住宅用地重 Application for Land Value Increment Tax Refund for Primary 購退稅申請書 Residential Land Repurchase 撤回土地現值申報申請書 Application for Cancellation of Land Value Increment Tax Declaration (Current Assessed Land Value) 農業用地移轉不課徵土地增 Application for Exemption from Land Value Increment Tax upon 值稅申請書 Agricultural Land Deed Transfer 房屋稅籍證明申請書 契稅撤銷申報申請書 Application for House Tax Data Certification Application for Cancellation of Deed Tax Declaration 使用牌照稅身心障礙者免稅 Application for Vehicle Registration Tax Exemption for the 申請書 Disabled 重溢繳退稅申請書 Application for Refund of Tax Overpayment 地方稅無違章欠稅證明申請 Application for Certificate of No Overdue County/City Taxes and 書 Fines 印花稅總繳 ( 變更 ) 申請書 Periodic Stamp Tax Payment (Amendment) Application 娛樂業營利事業統一發證設 Application for Entertainment and Recreation Enterprises 立 ( 變更 ) 登記申請書 Establishment/Amendment Registration

免徵娛樂稅申請書 ( 臨時公 Amusement Tax Exemption Application (for Short-run 演 ) Performance) 地價稅減免申請書 Application for Reduction of or Exemption from Land Value Tax Payment 地價稅工業 ( 廠 ) 用地申請 Application for Land Value Tax Rate Applicable to Land Used for 書 Industries 土地課徵田賦申請書 Application for Land Tax Rate Applicable to Agricultural Land 土地增值稅 ( 土地現值 ) 申 Application for Land Value Increment Tax Declaration (Current 報書 Assessed Land Value) 出售土地改按自用住宅用地 Application for Land Sale at Land Value Increment Tax Rate 稅率申請書 Applicable to Primary Residential Land 房屋新 增 改建現值及使 Application for Declaration of Current Value and Use of New 用情形申報書 Buildings, New Additions, and Structural Renovations 房屋拆除 焚燬 坍塌及使 Application for Building Demolition, Incineration, Collapse, and 用情形變更申請書 Change of Use 使用牌照稅退稅申請書 納稅證明申請書 Application for Vehicle Registration Tax Refund Application for Tax Payment Certificate 復查申請書 Tax Record Review Application 債權人查調債務人課稅資料 Application for Creditor Inquiry of Debtor Tax Records 申請書 申辦作業 遺產稅延期申報 贈與稅延期申報 綜合所得稅線上更正 Application Services Deferral of Eatate Tax declaration Deferral of Gift Tax declaration Online correction of Individual Income 跨轄區服務 Cross-region Service 扣繳單位統一編號設立 變 Business Uniform Number institution or alteration registration of 更登記 tax withholding organization 查詢作業 各稅核定資料查詢 Enquiry Services Enquiry on tax assessment information 納稅 欠稅及退稅資料查詢 Enquiry on tax payable, tax arrears and tax refunds 各類所得資料查詢 租稅園地 納稅人休息處 祭祀公業 公有土地 Enquiry on income information Taxation Information Lounge Heritage / Government-owned Land 單室 ( 放置相關稅單之倉庫 ) Tax Forms Storage 稅捐處服務項目 補發證明 營業車 採購業務 綜合出納相關業務 大額收付 Service Items Tax Statements Reissuing Commercial Vehicles Procurement Cashier Affairs Cash Transactions Over NT$XXX,XXX

月退俸 費用收據正本 傳送通匯資料 憑單收件 協辦出納業務 收據及發票開立 撥付借款 臨時人員薪資及零用金 付款憑單 加蓋付訖日戳 無給退除 一次退伍金 費用明細表 列印電子支付紀錄單 納稅查詢 核發證明 申報收件 提供書表 補發稅單 稅法解答 受理陳情 提供書表 保稅區 保稅區移轉 保稅業務人員 財政部臺灣省北區國稅局 Monthly Pension Payment Original Receipts Data Transfer Document Registration Substitute Cashier Receipt and Uniform Invoice Issuance Loan Disbursement Temporary Personnel Salary & Petty Cash Payment Voucher Payment Check Date Stamp Dismissal Without Pay Lump Sum Pension Payment Details of Fee Payment Electronic Documents Printing Tax Payment Inquires Certificates Issuing Applications Forms Supply Tax Statement Re-issuance Consultation Regarding Tax Laws Appeals Reception Forms Supply bonded area transfer sales within the bonded area bonded business personnel National Tax Administration of Northern Taiwan Province, Ministry of Finance 地價稅工業用地申請作業流 Flow Chart for Application of Land Value Tax Applicable to 程圖 Industrial Land 土地增值稅現值申報流程圖 Flow Chart for Declaration Application of Land Value Increment Tax Current Value 土地增值稅簡易案件現值申 Flow Chart for Express Application of Simple Cases on Land 報一小時快速發單作業流程 Value Increment Tax Current Value Declaration 圖 申請塗銷禁止處分流程圖 Flow Chart for Application of Cancellation to the Process- Prohibition Action 地方稅執行案件繳納流程圖 Flow Chart for Payment of Local Taxes Enforcement Cases 服務項目服務轄區稅款經收處綜所稅櫃台 Services Region of service Tax Payments Individual Income Tax Counter

遺產稅收件櫃台 遺贈稅櫃台 營業稅統一收件處 營業稅櫃台 Estate Tax (Counter) Estate and Gift Tax Counter Business Tax Assessment Business Tax Counter 帳簿驗印及單照核發服務櫃 Account Books Verification and Tax Payment 檯 Receipt Issuing Counter 遺贈稅服務櫃台 Estate and Gift Tax Services Counter 房屋稅第 1 服務區 House Tax Service District 1 財產稅多功能櫃台 財產稅多功能櫃台 稅捐櫃台 納稅人申訴中心 台灣銀行代收稅款處 協談中心 ( 稅捐機關 ) 發票發售處 Property Tax Service Counter Property Tax Service Counter Revenue Service Counter Taxpayer Complaints Center Bank of Taiwan Tax Collections Negotiation Room Uniform Invoice Sales Counter 土地增值稅第 1 服務區 Land Value Increment Tax Service District 1 課稅資料室 發票發售處 審計部查帳室 營業稅媒申收件處 稅款經收處 統一發票集中銷售處 報核聯保管室 贈與稅收件櫃台 Tax Records Room Uniform Invoice Sales Counter Office of MOA Business Tax Electronic Filing Tax Payments Uniform Invoices Volume Sales Tax Receipts Storage (Storeroom) Gift Tax (Counter)

賦稅業務英譯詞彙 一 印花稅 1 印花稅應稅憑證 Taxable Documents for Stamp Tax 2 銀錢收據 Receipts for Monetary Payments 3 買賣動產契據 Deeds for Sale of Movables 4 承攬契據 Contracting Agreements 5 典賣契據 Contracts for Sale 6 讓受契據 Contracts for Transfer 7 分割不動產契據 Contracts for Partition of Real Estate 8 貼花及註銷 Stamp Affixed and Cancelled 9 揭下重用 Removed for Reuse 10 彙總繳納 Paid by Filing a Collective Tax Return 二 土地稅 1 累進起點地價 Starting Cumulative Value (SCV) 2 抵價地 Land in Lieu of Compensation 3 土地稅 Land Tax 4 抵費地 Offset-Expenditure Land 5 公共設施保留地 Land Reserved for Public Facilities 6 申報地價 Declaration of the Value of the Land 7 土地漲價總數額 The Total Land Value Incremental 8 徵收實物 Levy on Agricultural Land May be Paid in Kind with Rice or Wheat 9 折價代金 Monetary Substitution May be Offered in Payment in Lieu of Rice or Wheat 10 原規定地價 The Original Decreed Value 11 前次移轉現值 The Previous Transfer Value 12 空地 Vacant Lot 13 自用住宅用地 Residential Land for Self-use 14 自耕農地 Farmland Self-cultivated by in Person 15 隨賦徵購實物 Purchase of Agricultural Products From Farmers When Collecting Payment in Kind 16 公告現值 Assessed Present Value 17 私有土地 Private Land 18 公有土地 Public Land

19 重購退稅 The Land Value Increment Tax has Been Refunded to a Landowner Due to Reacquisition 20 都市土地 Urban Land 21 農業用地 Agricultural Land 22 非都市土地 Non-urban Land 23 工業用地 Industrial Land 三 房屋稅 1 房屋稅 House Tax 2 已辦登記之所有權人 The Owner of Which Property is Registered 3 不堪居住 Uninhabitable 水電未裝置完成已可供 4 使用 A condition where facilities for the supply of water and power are deemed to be under construction, but where such facilities may nonetheless be avaiable for use under certain circumstances 5 水電裝置完成可供使用 A condition where construction of the facilities for the supply of water and power are considered completed and can be use 6 主要結構 A major structural part of the building 7 卡序 Numeric Card 8 必須修復始能使用 Must be Repaired Before They can Become Usable 9 未滿一個月不計 An Exemption From Payment for Such Period as is Less Than one Calendar Month 未辦所有權登記之實際 10 所有人 Building of Which the Actual Owner is unregistered 11 用途 Usage of the Building 12 申報日期 Date of Declaration 13 共用使用部分 The Area for the Common Usage 14 合法登記之工廠 Duly-registered Factory 15 因而發生漏稅 Results in Tax Evasion 16 住家用 Residential Purposes 17 夾層 A double Layer 18 使用執照 License for Usage 19 典權 Dien

20 延不申請使用執照 Apply for a Delay in the Issue of a Usage License 21 房屋所有人 Owner of the Building 22 房屋建造完成 The Completed Construction of the Building 23 房屋高度 The Height of the Building 24 房屋現值 The Current Value of Building 25 空置不為使用 Vacancy 26 非住家非營業用 For a Building Used for Both Non-residential and Non- business Purposes 27 屋頂游泳池加價 Added Value for a Swimming Pool on the Roof 28 建造執照 Construction License 29 建築物 Building 30 建築執造 Construction License 31 面積 Area 32 起造人 The Builder 33 移轉當期 Transferred at the Time of Building 34 逐層遞減 The Decrease in the Standard Value Floor by Floor 35 毀損面積 The Area Which Was Destroyed 36 構造 Structure 37 課稅資料 Taxable Data 38 應繳未繳 Non-payment of Due Tax Failure to Pay 39 營業用 For the Purpose of Conducting Business 總層數 Gross Floor Area of the Building 四 契稅 1 契稅 Deed Tax 2 公證 A Certificate Issued by Court 3 分割 Partition 4 占有 Possession 5 交換 Exchange 6 共有 Held in Common 7 判決確定日 Final Judgment Rendered by the Court 8 承典 Creation of Dien

9 契稅申報起算日 The Starting Date for Filing of the Deed Tax 10 契價 The Value of a Deed 11 怠報金 Surcharge 12 匿報 Evades Reporting of the Deed Tax 13 區分所有 The Portion of Strata Titled 14 短報 Under-reports 15 買賣 Sale 16 實質課稅 Real Levy 17 贈與 Bestowal or Donation 18 權利變更登記 Registration of the Transfer of Rights 19 變更起造人 A Change in the Name of the Builder 五 使用牌照稅 1 使用牌照稅 Vehicle License Tax 2 納稅義務人 Taxpayer 3 交通工具 Transportation Equipment 4 汽缸總排氣量 Total Cylinder Displacement Volume 軍隊裝備編制內之交通 5 工具 6 公共團體設立之醫院 Public Hospitals Military T/O Transportation Equipment 7 裝配之交通工具 Assembled Transportation Equipment 8 利用非交通工具之設備 Equipment Utilizing Non-transportation Vehicle 專供公共安全使用之交 9 通工具 Transportation Equipment Used Exclusively for Public Safety Purpose 專供衛生使用之交通工 10 具 Transportation Equipment Used Exclusively for the Purposes of Public Health 專供身心障礙者使用之 11 交通工具 Transportation Equipment Used Exclusively by a Mentally or Physically Disabled Person Who Carries a Mental/Physical Disability card Issued by the Competent Authorities 12 臨時牌照及試車車牌 Temporary License and License for Automobile Testing

13 逾期使用 Use When Expired/ Used When Expired 14 移用使用牌照 六 娛樂稅 1 娛樂稅 Amusement Tax 2 納稅義務人 Taxpayer 3 代徵人 Collecting Agents 4 技藝表演 Acrobatics Show Vehicle License Removed for use on Another Vehicle 5 競技比賽 Competitions of Still and Other Contests / Competitions and Contents of Skill 6 其他提供娛樂設施 The Like That Provide Facilities for the Recreation or Entertainment of Others 7 公益慈善演出 A Show for Public Interest and Charity 8 代徵 Who Pay Tax Collected 9 代徵獎勵金 Grant Who Pay Tax Collected Award 10 不予代徵 Failure to Collect 七 稅捐稽徵法 1 稅捐 Tax 2 稅捐法定主義 Principle of Taxation Under the Law 3 互惠免稅 Reciprocal Tax Exemption 4 稅捐優先權 5 破產 Bankruptcy 6 破產財團 Bankruptcy Estate Collection of Taxes Given Priority Over General Claims by Creditors 7 破產債權 Obligatory Claim Against the Bankruptcy 8 別除權 Right of Exclusion 9 財團費用 Expense of the Bankruptcy Estate 10 財團債務 Debts of the Bankruptcy Estate 11 公司重整 Company Reorganization 12 重整債權 A Obligatory Claim Against the Reorganization of the Company 13 重整債務 Debts Incurred During Company Reorganization

14 緩繳 Deferred Payment of Taxes 15 相當擔保 Equivalent Collateral 16 共有財產 Jointly-Owned Property 17 分別共有 Co-Owned 18 公同共有 Owned-In-Common 19 公司合併 Company Merger 20 概括承受 General Assumption 21 繳納通知文書 Tax Payment Notice 22 繳納期限 Deadline of Payment for the Tax Payable 23 查對更正 Check and Correction 24 送達 Service of Documents 25 交付送達 Service of Documents by Hand 26 寄存送達 Service of Documents by Mail to the Location of the Competent Autonomous or Police Authorities 27 公示送達 Service of Notice by Publication 28 應受送達人 29 委託送達 30 補充送達 31 滯納金 Delinquency Charge 32 核課期間 Assessment Periods 33 徵收期間 Collection Periods A Person to Whom the Service of Notice is Attempted Service of Notice by a Government Organization so Entrusted Service of Notice to the Agent, Representatives of the Taxpayer 34 參與分配 Participate in the Distribution of the Proceeds From the Court-enforced Sale of a Property 35 稅捐保全 Tax Safeguards 36 禁止財產處分 Prohibited From the Disposal of Property 37 限制出境 Restriction from Leaving the ROC 38 提前徵收 Collection Prior to the Statutory Date the Amount to Be Paid in Taxes Falls Due 39 溢繳退稅 Refund of Overpaid Tax 40 退稅抵欠 Offset the Refundable Taxes Payable Against the Delinquent Taxes Receivable 41 搜索 Search

42 扣押 Seizure 43 課稅資料保密 Preserve the Confidentiality of Taxation Information 44 執行名義 A Ground for Execution 45 稅捐行政救濟 Administrative Remedies 46 復查 Recheck 47 撤銷重核 Cancel and Reassess 48 稅務協談 An Offer Arising in Relation to the Compromise of a Tax-related case 49 代徵 Taxes Collection by Agent 50 確定 Confirmation 51 強制執行 Compulsory Execution 52 拘提管收 Arrested and Taken into Custody 53 暫緩移送執行 Deferral of the Compulsory Execution 54 停止執行 Cessation of the Compulsory Execution 55 租稅罰 Tax-Related Punishment 56 租稅刑罰 Tax-Related Penal Punishment 57 租稅秩序罰 Punishment for Violating of a Duty to Act in Relation to the Tax Law 58 行為罰 Punishment for Violating the Duty to Act 59 漏稅罰 Tax Evasion Punishment 60 擇一從重處罰 Imposition of the Most Severe of the Punishments 61 自動補報免罰 Remitted from Punishment on Presentation of a Supplementary Tax Declaration and a Payment of Taxes 62 減免處罰 Mitigate or Remit the Punishment 63 從新從輕原則 64 裁罰金額倍數參考表 The Principle of Applying the Newer or the More Lenient Law Reference Table for Fines and Multiples of Punishments 65 準用 Apply mutatis mutandis 66 檢舉逃漏稅獎金 The Reward for an Informant or Accuser Providing Informing Regarding Evasion of Payment of Tax by a Taxpayer

職稱 縣長 Magistrate 副縣長 Deputy Magistrate 處長 Director 副處長 Deputy Director 祕書 Senior Secretary( 簡任 ) Secretary( 薦任 ) 審核員 課長 主任 股長 專員 Revenue Assessor Chief Chief Head Executive Officer Specialist 稅務員 Revenue Officer 助理稅務員 Assistant Revenue Officer 課員 Officer 辦事員 Clerk 書記 Associate Clerk 臨編書記 Associate Clerk 約聘人員 Contract Employee 約僱人員 Contract Employee 助理人員 Assistant Maintenance Worker Messenger( 送公文 ) Janitor( 清潔 工友 工 ) 工讀生 志工 技工 駕駛 Work-study Student Volunteer Technician Technical Worker Driver

中文 雲林縣稅務局局長室副局長室局長副局長分局長科長股長房屋稅科土地稅科消費稅科法務科納稅服務科資訊科虎尾分局北港分局行政科政風科人事科會計科雲林縣稅務局雲林縣稅務局虎尾分局雲林縣稅務局北港分局 英文 Revenue Service Bureau, Yunlin County Director-general Deputy Director-general Director-general Deputy Director-general Director Chief Head House Tax Section Land Tax Section Consumption Tax Section Legal Affairs Section Section Section Information Management Section Huwei Branch Beigang Branch General Affairs Section Civil Service Ethics Section Personnel Section Accounting Section Revenue Service Bureau, Yunlin County Huwei Branch, Revenue Service Bureau, Yunlin County Beigang Branch, Revenue Service Bureau, Yunlin County