【正文】 腳架 Tripod(Spider)銅榔頭 Copper Hammer 鐵榔頭 Iron Hammer 膠榔頭 Rubber Hammer 彎勾 Hook 銼 File鑷子 Nipper(Pliers)銷釘插拔工具 Pin Removal Tools 氣槍 Pneumatic Runner 氣鉆 Pneumatic Drills鉚釘槍 Rivet Gun注射器 Injector(Squirt)滑油加油車 Oil Cart液壓油加油車 Hydraulic Fluid Cart 注油槍 Grease Gun 抹布 Dishcloth 手套 Glove 繩索 Rope工具箱 Tools Kit 工具架 Tools Rack 千斤頂 Jack撬棒 Tommy Bar 工作梯 Work Ladder 砂輪 Grinding wheel 砂紙 Sand paper 膠帶 Adhesive Tape 焊錫 Soldering Tin 拖把 Tow Bar發(fā)光背心 Flashing Vest 護目鏡 Goggle(Blinkers)安全帶 Life Belt(Safety Belt)第五篇：財稅英語專業(yè)詞匯稅務(wù)機關(guān)：國稅局：State Administration of Taxation地稅局：bureau of local taxation地方稅務(wù)局：Local Taxation bureau外匯管理局：Foreign Exchange Control Board財政部：The Ministry of Finance財政局：finance bureau海關(guān)：the customs統(tǒng)計局： Statistics Bureau工商行政管理局： Administration of Industry and Commerce出入境檢驗檢疫局：Administration for EntryExit Inspection and Quarantine中國證監(jiān)會：China Securities Regulatory Commission(CSRS)勞動和社會保障部：Ministry of Labour and Social Security稅種：營業(yè)稅：Business tax增值稅：VAT(value added tax)消費稅：Excise印花稅：Stamp tax/duty個人所得稅：Personal（Individual）ine tax城市維護建設(shè)稅：City maintenance construction tax企業(yè)所得稅：Corporate/enterprise/business ine tax資源稅：Resource tax土地增值稅：Increment tax on land value 房產(chǎn)稅：House property tax土地使用稅：Land use tax車船使用稅：Operation tax of vehicle and ship耕地占用稅：Farmland use tax教育費附加：Extra charges of education funds稅收的本質(zhì)特征: the “three features” oftaxation 稅收類型：課征目的：一般稅（普通稅）General Tax；特別稅（目的稅，特定目的稅）Specific Tax計稅依據(jù)：從價稅 Ad valorem Tax；從量稅Unit tax征收實體：實物稅In Kind Tax；貨幣稅Monetized Tax；勞役稅 labor Tax 稅收和價格關(guān)系：價內(nèi)稅 Tax With the Price；價外稅Offprice Tax稅負(fù)轉(zhuǎn)嫁：直接稅Direct Tax；間接稅Indirect Tax 稅收管理權(quán)限：中央稅Central Tax；地方稅Local Tax；中央地方共享稅Shared Tax）課稅對象：商品勞務(wù)稅（銷售稅）Goods and Services Tax；所得稅Ine Tax；財產(chǎn)稅Property Tax；資源稅resource tax 稅收要素：納稅人：納稅人（納稅義務(wù)人）Tax Payer；負(fù)稅人Tax Bearer；扣繳義務(wù)人Withholding Agent課稅對象Object of Taxation稅基Tax Base稅目Item of Tax稅率：稅率結(jié)構(gòu):Tax rate structure 稅率等級：Tax bracket定額稅率固定稅率，F(xiàn)ixed Tax Rate；比例稅率Proportional Tax Rate；累進稅率Progressive Tax Rate全額累進稅率（Progressive tax rate in excess of total amount）超額累進稅率（Progressive tax rate in excess of specific amount）名義稅率（表列稅率）Nominal Tax Rate；實際稅率（有效稅率）、實際負(fù)擔(dān)率,Effective Tax Rate累退稅率Regressive tax rate邊際稅率marginal tax rate；平均稅率average tax rate納稅環(huán)節(jié)impact point of taxation納稅期限tax day；the assessable period for tax payment、納稅地點tax payment place減免稅（稅收優(yōu)惠）,tax preference起征點tax threshold免征額（費用扣除）tax deduction稅收中性tax neutrality預(yù)算約束線budget constraint無差異曲線indifference curve收入效應(yīng)ine effect替代效應(yīng)substitution effect稅收超額負(fù)擔(dān)deadweight lose。s legal duty to pay tax, because it means making contributions to the country and everyone can benefit from who try to dodge and evade taxation are sure to be punished, In a word, paying tax is our responsibility for would be swollen with pride if I bee a really tax payer..