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！
VAT, Value Added Tax
增值税
taxpayer n. 纳税人
levy rate 征收税率
provision of processing, repairing and replacement services* 提供加工、修理修配劳务
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
output tax 销项税额
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
total of all the prices and all other fees* 全部价款和价外费用
exclusive of 不包括，除……之外
competent tax authorities 主管税务机关
bear v. 承受，忍受
credit v. 抵扣
special VAT invoices 增值税专用发票
deduction vouchers of VAT 增值税扣税凭证
non-VAT taxable items 非增值税应税项目
VAT exempt items 免征增值税项目
collective welfare 集体福利
abnormal losses 非正常损失
qualification verification* 资格认定
assessable price 计税价格
minimum VAT threshold 增值税起征点
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
import declaration 进口申报，进口报关
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
business without fixed base 非固定业户
report and pay tax 申报纳税
tax administration certification of
outbound business activities* 外出经营活动税收管理证明
overdue taxes 逾期未付税款
withholding tax 代扣所得税，预扣税
payment period of VAT 增值税的纳税期限
be paid on transaction basis 按次纳税，以交易为基础纳税
exemption and refund of tax 退(免)税
export declaration documents 出口报关文件
repay the tax refunded 补缴已退的税款
