preface—basicwords.ppt

taxman beatles l let me tell you how it will be there's one for you, nineteen for me 'cause i'm the taxman, yeah, i'm the taxman should five per cent appear too small be thankful i don't take it all 'cause i'm the taxman, yeah i'm the taxman if you drive a car, i'll tax the street, if you try to sit, i'll tax your seat. if you get too cold i'll tax the heat, if you take a walk, i'll tax your feet. don't ask me what i want it for if you don't want to pay some more 'cause i'm the taxman, yeah, i'm the taxman now my advice for those who die declare the pennies on your eyes 'cause i'm the taxman, yeah, i'm the taxman and you're working for no one but me l Work and earn; pay tax and die. 工作，赚钱；纳税，死亡。 Old German Proverb l Taxes grow without rain. 无须雨水滋润，税赋依然增长。 Old Jewish Proverb l Born freeTaxed to Death. 生而自由纳税至死。 Unknown l Death and taxes are both certainBut death isnt annual. 死亡和税收你都是躲不掉的但死亡却不会年年发生。 Unknown l Our constitution is in actual operation; everything appears to promise that it will last; but nothing in this world is certain but death and taxes. 我们的宪法已开始实际运作起来；表面上一切都承诺会亘古不变 ，但事实上除了死亡和赋税，没有什么是确定无疑的。 Benjamin Franklin l “The Internal Revenue Code” is about 10 times the size of the Bible and unlike the Bible ,contains no good news. 国内税收法典大概有圣经的10倍那么厚然而不像圣 经，它里面没有任何的福音。 Don Nickles（俄克拉何马州民主党参议员） l The tax payerthats someone who works for the federal government but doesnt have to take a civil service examination. 纳税人指为联邦政府工作但无须参加公务员考试的人。 Ronald Reagan l Collecting more taxes than is absolutely necessary is legalized robbery. 征收超过合理范围的税赋就是合法化了的抢劫。 Calvin Coolidge l Everyone who has anything to do with the tax code agrees its just an unbelievable mess . 任何与税收法典打交道的人都承认那是一团难 以置信的烂摊子。 l In tax rules, miscellaneous may be always the largest category. 在税务规章中，杂项可能总是最大的一项。 l The difference between tax avoidance and tax evasion is the thickness of a prison wall. 合法避税与偷税的区别是牢墙之隔而已。 l The marvel of all history is the patience with which men and women submit to burdens unnecessarily laid upon them by their governments. 历史的可叹之处就在于无论男女，何朝何代，都怀着 极大的耐心服从政府加征的从来不是必需的重负。 l Like mothers ,taxes are often misunderstood ,but seldom forgotten. 税，常被人误解、但很少被人忘记，就像（人们对待自 己的）母亲一样。 l Theres only one kind of tax that would please everybody one that nobody but the other guy has to pay. 能让众人满意的只有一种税，就是那种别人不得不缴 （而自己不用交）的税。 l That which angers men most is to be taxed above their neighbors. 最令人气愤的是要比自己的邻居多缴税。 l Dont tax you，dont tax me；Tax the fellow behind the tree. 别对你征税，也别对我征税；对树后边那个家 伙征税。 l To please universally was the object of his life； but to tax and to please, no more than to love and to be wise, is not given to men. 整天快乐是每个人的生活目标；但交税时候还 能快乐，不亚于恋爱时还要理智，每个人都不能 兼得。 l涉税机关： 国税局：State Administration of Taxation 地税局：bureau of local taxation 地方税务局：Local Taxation bureau 外汇管理局：Foreign Exchange Control Board 财政部：The Ministry of Finance 财政局：finance bureau 海关：the customs 统计局： Statistics Bureau 工商行政管理局： Administration of Industry and Commerce 劳动和社会保障部：Ministry of Labour and Social Security 增值税：对销售货物或者提供加工、修理修配劳务以及进口货物的单 位和个人，就其实现的增值额征收的一种税。 VAT (value added tax) 消费税：对在我国境内从事生产、委托加工及进口应税消费品的单位 和个人，就其销售额和销售数量征收的一种税。 Excise/Consumption tax 营业税：对在我国境内提供应税劳务、转让无形资产或销售不动产的 单位和个人就其所取得的营业额征收的一种税。 Business tax 关税：国家海关机关依法对进出国境或关境的货物和物品征收的一种 税。 Customs duties 企业所得税：对公司、企业或经济组织取得的生产经营所得和其他所 得征收的一种税。 Corporate/ enterprise/ business income tax 个人所得税：对个人取得的各项应税所得征收的一种税。 Personal/ Individual income tax 资源税： Resource tax 土地增值税： Increment tax on land value 土地使用税： Land use tax 耕地占用税： Farmland use tax 房产税： House property tax 契税： Contract tax 车船税： Operation tax of vehicle and ship 印花税： Stamp tax 城市维护建设税： City maintenance construction tax 教育费附加： Extra charges of education funds 车辆购置税： Vehicle purchase tax 燃油税： Fuel tax l 税收类型： 课征目的： 一般税（普通税）General Tax； 特别税（目的税，特定目的税）Specific Tax 计税依据： 从价税 Ad valorem Tax； 从量税 Unit tax 征收实体： 实物税 Tax in Kind / Real Tax； 货币税 Monetized/ Money Tax； 劳役税 Labor Tax 税收和价格关系： 价内税 Tax With the Price； 价外税 Off-price Tax 税负转嫁： 直接税 Direct Tax； 间接税 Indirect Tax 税收管理权限： 中央税 Central Tax； 地方税 Local Tax； 中央地方共享税 Shared Tax 课税对象： 商品劳务税（销售税） Goods and Services Tax； 所得税 Income Tax； 财产税 Property Tax； 资源税 resource tax l税收要素： 1、纳税人： 纳税人（纳税义务人）Tax Payer； 负税人Tax Bearer； 扣缴义务人Withholding Agent 2、课税对象 Object of Taxation 3、税基 Tax Base 4、税目 Item of Tax l5、税率： 税率结构 Tax Rate Structure 税率等级 Tax Bracket 名义税率（表列税率） Nominal/Apparent Tax Rate 实际税率（有效税率、实际负担率） Effective Tax Rate 边际税率 Marginal Tax Rate 平均税率 Average Tax Rate 定额税率（固定税率） Fixed Tax Rate； 比例税率 Proportional Tax Rate； 累进税率 Progressive Tax Rate 全额累进税率 Progressive tax rate in excess of total amount 超额累进税率 Progressive tax rate in excess of specific amount 累退税率 Regressive tax rate 6、纳税环节 taxable level 7、纳税期限 tax payment deadline ； the assessable period for tax payment 8、纳税地点 tax payment place 9、减免税（税收优惠） tax preference 起征点 tax threshold 免征额（费用扣除） tax deduction l税收的本质特征 the “three features” of taxation l税收中性 tax neutrality l最优税收 optimal taxation l税制结构 structure of tax system： 主体税种 main tax； 辅助税种 subsidiary tax l税负转嫁和归宿： 税收负担 Tax Burden 税负转嫁 Tax Shifting 税收归宿 Tax Incidence 法定归宿 Legal Incidence； 经济归宿 Economic Incidence 逃漏税 Tax Evasion 偷税 Tax dodging 前转 Forward Shifting； 后转 Backward Shifting； 混转 Diffused Shifting； 税收资本化 Capitalization of Taxation l 税式支出： 税式支出 Tax Expenditure System : 税收减免 tax abatement and tax exemption 税收抵免 tax credit 税前扣除 pre-tax deduction 优惠退税 preferential tax refund 加速折旧 accelerated depreciation 盈亏互抵 loss carry-forward and carry-backward 延期纳税 tax deferral 税收豁免 tax exemption 税收饶让 tax sparing 优惠税率 preferential tax rate l预算约束线 budget constraint l无差异曲线 indifference curve l收入效应 income effect l替代效应 substitution effect l税收超额负担 deadweight lose; Excess Burden l消费者剩余 consumer surplus l生产者剩余 producer surplus l需求价格弹性 price elasticity of demand l供给价格弹性 price elasticity of supply l洛伦茨曲线 lorenz curve l基尼系数 gini coefficient l税收乘数 Multiplier theory l税收自动稳定机制 automatic stabilizers 内在稳定器built-in stabilizers l稳健的财政政策 Prudent fiscal policy l积极的财政政策 Pro-active fiscal policy l扩张性财政政策 Loose or expansionary policy l紧缩性财政政策 Tight or contractionary policy