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赋税业务英译词汇

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赋税业务英译词汇Glossary on International Taxation Laws and Practices "check-the-box" rule “打勾选择”规定 active income 主动收入 APA (advance pricing agreement) 事先定价协议 arm’s length method 独立企业交易法 arm’s length price 独立企业间价格 base company rule 基地公司规定 best method rule 最佳方法规定 ...

赋税业务英译词汇
Glossary on International Taxation Laws and Practices "check-the-box" rule “打勾选择”规定 active income 主动收入 APA (advance pricing agreement) 事先定价 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 arm’s length method 独立企业交易法 arm’s length price 独立企业间价格 base company rule 基地公司规定 best method rule 最佳 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 规定 blocked income 滞留收入 branch rule 分支机构规定 burden of proof 举证责任 carried back 向前结转 carried forward 结转(向后期) CFC (controlled foreign company) 控股外国公司 COD (cancellation of debt) 取消债务 consolidate 合并 CPM (comparable profit method) 可比利润法 CUP (comparable uncontrolled pricing) current rule 现行规则 current tax 本期税额 deduction 扣除 deemed dividend 认定的红利 deferral 递延 device 工具 dual residence 双重居民 earnings stripping 收益剥离 excess credit position 超额抵扣情况 excess interest expense 超额利息支出 exemption 免除 force of attraction 吸引力规定 formula apportionment 公式分配法 generic products 仿制品(药物专利用语) global jurisdiction 属人原则 goodwill 商誉 gross rate 毛税率 income 所得 interest expense 利息支出 IR code 国内税法 IRS 国税局 jurisdiction 辖区 LLC 有限责任公司 mobile 流动性(指可在世界各地作公司业务) net rate 净税率 partnership 合伙人制 passive income 被动收入 phantom income 虚幻收入 physical presence 实际存在(居住) pooling of interest 股权联营法 portfolio exemption 组合投资免税 profit split 利润分配 purchasing method 盘购法 recognition 确认(会计) royalty 使用费 source 来源 super royalty rule 超级使用费规定 tax credit 税收抵扣 tax haven 避税港 tax holiday 减税期 tax planning 避税 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 tax sparing 税收抵扣限制 territorial jurisdiction 属地原则 thin capitalization rule 低股本规则 threshold 下限 trade or business 业务或经营 transfer pricing 转移价格 treaty (双边税务)协议 treaty override 协议优先 treaty shopping 协议寻找 withholding tax 预提税 赋税业务英译词汇 项次 中文标示内容 审定词汇 1 综合所得税 Individual Income Tax 2 综合所得税结算申报书 Individual Income Tax Return 3 所得基本税额 Income Basic Tax 4 一般所得税额 Regular Income Tax 5 基本税额 Basic Tax 6 基本所得额 Basic Income 7 多层次传销 Multiple-Level Marketing 8 非现金捐赠 Non-Cash Donation 9 常设机构 Permanent Establishment 10 移转订价 Transfer Pricing 11 消除双重课税 Elimination of Double Taxation 12 无差别待遇 Non-Discrimination 13 相互协议程序 Mutual Agreement Procedure 14 信息交换 Exchange of Information 15 营业利润 Business Profit 16 各类所得扣缴税款报缴证明 申请书 入党申请书下载入党申请书 下载入党申请书范文下载下载入党申请书民事再审申请书免费下载 Application Form for Certificate of Withholding Income Tax 17 综合所得税退税凭单补发申请书 Application Form for Reissue of Tax Refund Certificate for Individual Income Tax 18 综合所得税自动补报税额缴款书 Tax Bill for Voluntarily Supplementary Declaration of Individual Income Tax 19 股利申报书 Dividend Declaration Form 20 (境外)缓课股票转让所得申报凭单 Declaration Form of Income Derived from the Transfer of Remitted (offshore) Stock 21 薪资扣缴凭单 Salary Withholding Certificate 22 综所税退税凭单补发申请书、个人灾害损失申报(核定)表 Application Form for Reissue of Individual Income Tax Refund Certificate Declaration(Assessment) Form for Personal Loss in Disaster 23 核发中、英文综合所得税纳税证明书 Issuance of Tax Payment Certificate (English and Chinese) for Individual Income Tax 24 外籍人士税务讲习及座谈 Taxation Forum and Seminar for Aliens 25 外籍人士综合所得税扣缴实务 Withholding Practice for Alien Individual Income Tax 26 外籍人士综合所得税结算申报实务 Filing Practice for Alien Individual Income Tax Return 27 分离课税及政府举办中奖扣免缴凭单 Tax Withholding and Exemption Certificate for Separate Taxation and for Government-held Prizes 28 __年度综合所得税自动补报税额缴款书 Year _Tax Bill for Voluntarily Supplementary Declaration of Individual Income Tax 29 综合所得税结算税额缴款书(自行缴纳) Tax Bill for Filing Individual Income Tax (Self-Payment) 30 个人一时贸易资料申报书 Declaration Form for Individual Income Derived from Sporadic Transactions 31 执行业务所得 Income from Professional Practice 32 执行业务者 Practitioner of Profession 33 执行业务者帐簿验印申请书 Application Form for the Examination of the Account Books of Professional Practitioners 34 执行业务者使用机器记帐申请书 Application Form by Professional Practitioners for the Use of Electronic Bookkeeping 35 一般扣除额 General Deduction 36 人 Person 37 不可抗力之灾害 A Disaster Caused by Irresistible Force 38 中华民国境内居住之个人 An Individual Residing in the Republic of China 39 他人 Others 40 可扣抵税额(综合所得税) The Amount of the Imputation Credit 41 申报纳税 To File Tax Returns and Make Tax Payments 42 申报期限 The Time Limit Prescribed for Filing Income Tax Returns 43 交换 Exchange 44 列举扣除额 Itemized Deduction 45 合并报缴 Declared and Paid Consolidatedly by the Taxpayers 46 在校就学 Studying in School 47 扣除额 Deduction 48 扣缴率 Withholding Rate 49 扣缴税额 Withholding Tax 50 扣缴凭单 The Withholding Certificate 51 扣缴办法 Withholding Procedures 52 自力耕作渔牧林矿所得 Income from Self-undertaking in Farming, Fishing, Animal husbandry, Forestry and Mining 53 自用住宅 Building of the Self-use Residence 54 自宅重购税额退抵 Deduction or Refund for Repurchase of a Building as Self-use Residence 55 自缴税额缴款书 Receipts for Taxes Paid Voluntarily 56 免扣缴凭单 Ther Withholding Exemption Certificate 57 免税额 Exemption 58 免办结算申报 Exemption of Income Tax Filing 59 利息所得 Income from Interest 60 灾害损失(综合所得税) Losses from Disaster 61 依规定税率纳税 To Make Tax Payment in Accordance with the Regulations Concerned 62 其它所得 Other Income 63 延期申报 所得税法已无延期申报制度 64 押金 Deposit 65 版税 Income from Royalties 66 直系尊亲属 Lineal Ascendant 67 金融机构 Financial Institution 68 非中华民国境内居住之个人 An Individual Not Residing in the Republic of China 69 非扣缴范围之所得 Payment Which Does Not Come Under the Categories Subject to Tax Withholding 70 保险费 Insurance Premium 71 盈余总额 The Surplus Earning Distributed 72 银行业通行之存款利率 The Prevailing Deposit Interest Rate (0r Bid Rate) Adopted by Local Banking Industries 73 军人薪饷 Salaries of Military Personnel in Active Service 74 个人 Individual 75 捐赠 Donation 76 核定税额通知书 Notice of Assessment 77 特支费 Special Disbursement 78 特别扣除额 Special Deduction 79 租赁所得 Income from Lease 80 纳税义务人(综合所得税) Taxpayers 81 财产交易所得 Income from the Transaction of Property 82 财产交易损失 Losses from the Transaction of Property 83 退休金 Retirement Pay, 84 退职所得 Severance Pay 85 退职金 Separation Pay 86 配偶薪资所得分开计税合并报缴 The Amount of Tax Leviable on the Salary Income of a Taxpayer or His(Her) Spouse Computed Separately and then Declared and Paid Consolidatedly by the Taxpayers 87 教育学费 Educational Tuition 88 教育学费特别扣除 Special Deduction for Educational Tuition 89 终身俸 Life-time Pension 90 扣缴之报缴 To Pay the Withholding Tax 91 扣缴之申报 To File the Withholding Tax 92 就源扣缴 Tax Withheld at Source 93 期货交易所得 Income from Transactions of Futures 94 残障特别扣除 Special Deduction for the Disabled or Handicapped 95 无谋生能力者 Being Incapable of Earning a Livelihood 96 结算申报(综合所得税) The Annual Income Tax Return 97 给付时 At the Time of Payment 98 视同给付 Deemed Payment 99 损害赔偿金 Compensation for Death or Injury 100 溢扣 The Amount Over-withheld 101 当地一般租金 The Local Prevailing Rental Standard 102 资遣费 Severance Pay 103 实物配给或代金 Allowance in Kind or Cash 104 综合所得净额 The Annual Total Net Consolidated Income 105 综合所得总额 The Annual Total Gross Consolidated Income 106 抚恤金 Pension 107 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 扣除额 Standard Deduction 108 稿费乐谱作曲编剧漫画收入 Income Derived from Written Articles, Copyright Books, Musical Compositions, Musical Productions, Dramas, Cartoons 109 课税年度 Taxable Year 110 储蓄投资特别扣除 Special Deduction for Savings and Investment 111 应纳税额 Tax Payable 112 营利所得 Income from Profit-seeking 113 薪资所得 Income from Salaries and Wages 114 薪资所得特别扣除 Special Deduction of Income from Salaries/Wages 115 购屋借款利息 Interest on a House Mortgage 116 医药及生育费 Medical and Childbirth Expenses 117 离职金 Resignation Pay 118 证券交易所得 Gains Derived from the Securities Transactions 119 竞技竞赛及机会中奖奖金或给与 Income from Contests and Games and from Prizes and Awards Won by Chance 120 权利金所得 Income from Royalties 121 变动所得 Variable Income 122 简式申报书 Simplified Income Tax Return Forms 123 必要损耗及费用 Necessary Losses and Expenditures 124 扶养亲属 Dependents 125 实物所得 Income in Kind 126 属地主义 Territoriality Principle 127 营利事业 Profit-seeking Enterprise 128 小规模营利事业 Small-size Profit-seeking Enterprise 129 公有事业 Public Utility Enterprise 130 营业代理人 Business Agent 131 国际金融业务分行 Branches of International Banking Business Institutions (Off-shore Banking Branches,Off-shore Banking Units ) 132 教育文化公益慈善机关或团体 Educational, Cultural, Public Welfare or Charitable Organizations or Societies 133 营利事业所得额 The Amount of the Profit-seeking Enterprise Income 134 中华民国来源所得 Income from Sources in the Republic of China 135 分离课税 Taxed Separately 136 短期票券 Short-term Commercial Papers 137 会计帐簿及凭证 Account Books and Vouchers 138 会计年度 Fiscal Year 139 会计基础 The Accounting Basis 140 就源扣缴 Tax Withheld at Source 141 扣缴义务人及纳税义务人 The Tax Withholders and Taxpayers 142 扣缴税款之缴纳及扣缴凭单之申报 The Payment of Taxes Withheld and the Filing of the Withholding Certificates 143 各类所得扣缴率标准 The Standards of Withholding Rates for Various Incomes 144 暂缴申报 The Provisional Income Tax Returns 145 结算申报(营利事业所得税) The Annual Income Tax Returns(Profit-seeking Enterprise Income Tax) 146 延期申报 所得税法已无延期申报制度 147 会计师查核签证申报 Certified Public Accountant to Certify and Duly File 148 结算申报书 Annual Income Tax Return Forms 149 催报 To Urge to File Tax Returns 150 滞报金(营利事业所得税) Non-reporting Surcharge(Profit-seeking Enterprise Income Tax) 151 怠报金(营利事业所得税) Delinquent Reporting Surcharge(Profit-seeking Enterprise Income Tax) 152 决算申报 A Current Final Report on Total Business Income 153 清算申报 A Current Final Report on Income Earned from Liquidation 154 清算期间 Period of Liquidation 155 清算所得 Liquidation Income 156 国外税额扣抵 Foreign Tax Credit 157 大陆及港澳地区课税规定 The Regulations of Taxes for Mainland, Hong Kong and Macao Areas 158 所得额标准 The Standards of Income 159 同业利润标准 The Profit Standard of the Same Trade Concerned 160 营利事业所得税查核准则 The Guidelines for Examination of Profit-seeking Enterprise Income Tax 161 查帐审核 Auditing Books and Accounts 162 书面审核 Reviewing Tax Declaration on Paper 163 扩大书面审核 Reviewing Tax Declaration on Paper Expanding to the Cases Qualified the Standards Issued by the MOF 164 计算机选案 The Cases Selected by a Computer 165 实际成本 Actual Cost 166 资本支出 Capital Expenditures 167 固定资产 The Fixed Assets 168 耐用年数 The Service Life 169 残价 The Residual Value 170 资产重估价 Assets Revaluation 171 原物料耗用通常水平 The Common Level of Materials and Supplies Being Used for Production 172 盈亏互抵 Offsetting Between Profits and Losses 173 灾害损失(营利事业所得税) Losses from Disaster (profit-seeking enterprise income tax) 174 融资租赁 Financial Leasing 175 营业常规 The Regular Business Practice 176 两税合一 Imputation System 177 可扣抵税额 The Amount of the Imputation Credit 178 股利总额 The Gross Amount of Dividends 179 股东可扣抵税额账户 The Imputation Credit Account 180 股东可扣抵税额账户变动明细申报 Filing the Statement of Changes in the Imputation Credit Account 181 税额扣抵比率 Tax Creditable Ratio 182 税额扣抵比率上限 Upper Limits of the Tax Creditable Ration 183 超额分配股东可扣抵税额 The Amount of Over-distributed the imputation credit 184 留抵税额(营利事业所得税) Tax Overpaid Tax for Offsetting the Future Tax Payable(Profit-seeking Enterprise Income Tax) 185 未分配盈余 Undistributed Earnings 186 未分配盈余申报 Filing the Undistributed Earnings 187 赋税减免奖励 Incentive of Taxation 188 一时贸易之盈余 The Surplus Profit Derived by An Individual from Incidental trading Activities 189 物价指数连动法 Consumer Price Index 190 现时征缴制 Pay-as-you-Earn 191 S公司 S-Corporation 192 一人公司 One-man Corporation 193 二手货 Used Goods 194 人身保险 Life Insurance 195 人权及租税 196 土地开发税 Development Land Tax 197 子公司 Subsidiary Company 198 小规模营业人 Small Traders 199 小规模公司 Small Business Corporation 200 小规模企业减免额 Small Business Relief 201 小额所得减免额 Small Income Relief 202 工商利润税 Industrial and Commercial Profits Tax 203 已缴纳公司税之盈余所分配之股利 Frank Investment Income 204 不纳入课税 To The Exclusion of Taxafion 205 不动产利得税 Immovable Property Gains Tax 206 不动产移转税 Immovable Property Transfer Tax 207 不动产税 Immovable Property Tax 208 引力原则 Force of Attraction 209 支出税 Expenditure Tax 210 日出条款 Sunrise Clause 211 落日条款 Sunset Clause 212 祖父条款 Grandfather Clause 213 主管机关 Competent Authority 214 出口补贴 Export Bonus 215 出口退税 Export Rebate 216 加工出口区 Export Processing Zone 217 加值税 Value-Added Tax 218 加值税扣抵 Credit, VAT 219 可比较未受控价格法 Comparable Uncontrolled Price Method 220 古典课税制 Classical System 221 外国个人控股公司 Foreign Personal Holding Company, FPHC 222 外国销货公司 Foreign Sales Corporation, FSC 223 外汇税 Foreign Exchange Tax 224 所得平均法 Averaging of Income 225 未缴纳公司税盈余所分配之股利 Unfranked Investment Income 226 母公司 Parent Company 227 有实际关连之所得 Effectively Connected Income 228 目的地原则 Destination Principle 229 石油收入税 Petroleum Revenue Tax 230 交易税 Transaction Taxes 231 交通税 Transportation Taxes 232 企业集团 Group of Companies 233 全球所得 World-wide Income 234 全球财产 World-wide Property 235 再投资期间 Re-investment Period 236 再投资优惠 Re-investment Relief;Roll-over Relief 237 再售价格法 Resale Price Method 238 同时查核 Simultaneous Tax Audit 239 名目资本 Nominal Capital 240 合并 Mergers 241 地方政府、免税额、课税权 Local Authority、Exemption、Taxing Powers 242 免税额 Exemption 243 地方税 Local Taxes and Rates 244 多国租税协议 Multilateral Tax Treaties 245 多国籍企业 Multinational Companies 246 多阶段课税 Multi-stage Taxation 247 年金计划 Pension Schemes 248 成本分摊协议 Cost sharing Agreements 249 成本加价法 Cost-plus Method 250 扣缴税 Withholding Tax 251 扣缴税款之扣抵 Credit, Withholding Tax 252 收入分成 Revenue Sharing 253 有限合伙 Limited Partnership 254 污染税 Anti-Pollution Measures(Tax) 255 老人减免额 Age Relief 256 自由贸易 Free Trade 257 利润税 Profits Tax 258 技术协助费 Technical Assistance Fee 259 批发阶段销售税 Wholesale Sales Tax 260 投资公司 Investment Company 261 投资所得 Investment Income 262 投资信托 Investment Trust 263 证券投资(间接投资) Investment, Portfolio 264 投资减除额 Investment Allowance 265 投资税额扣抵 Investment Tax Credit 266 投资准备 Investment Reserve 267 汽车税 Motor Vehicles Tax 268 防杜避税措施 Anti-avoidance Measures 269 防杜欠税措施 Anti-delinquency Measures 270 使用税 Use Tax 271 来源地证明 Certificate of Origin 272 来源规则 Source Rule 273 受托人 Trustee 274 受控之外国公司 Controlled Foreign Corporation, CFC 275 受雇所得 Employment Income 276 固定处所 Fixed Base 277 固定资产税 Fixed Assets Tax 278 定率国外税额扣抵 Fixed Foreign Tax Credit 279 定额课税 Lump-sum Tax 280 居住地之变更 Change of Residence 281 居住者外国人 Resident Alien 282 所得来源 Source of Income 283 所得税平均税率 Average Rate of Income Tax 284 所得税额扣抵 Income Tax Credit 285 非居住者 Non-Resident 286 非居住者外国人 Non-Resident Alien 287 非勤劳所得 Unearned Income 288 非课税所得 Non-taxable Income 289 非课税资产 Non-taxable Assets 290 非营利团体 Non-profit Organization 291 非关税障碍 Non-tariff Barriers 292 信托不动产 Trust Estate 293 孩童减免额 Child Relief 294 孩童照顾支出 Child Care Expenses 295 指定用途税 Earmarking of Revenue 296 盈余准备 Reserves 297 相互协助 Mutual Assistance 298 相互协议程序 Mutual Agreement Procedure 299 共同基金 Mutual Fund 300 研究发展 Research & Development 301 科学研究税额扣抵 Scientific Research Tax Credit 302 负所得税 Negative Income Tax 303 负资本账户 Negative Capital Account 304 免服军人劳务之课税 Military Service Exemption 305 重组 Reorganization 306 重复课税 Double Taxation 307 个人控股公司 Personal Holding Company 308 个别限额法(国外税额扣抵) Per Country Limitation 309 家族公司 Family Corporation 310 旅馆税 Hotel Tax 311 核定通知 Notice of Assessment 312 消费者物价指数 Consumer Price Index 313 消极性所得 Passive Income 314 特许权利 Franchise 315 特许权利税 Franchise Tax 316 特种税课 Excise Duties 317 租税之转嫁 Tax Shifting, Shifting of Taxes 318 租税之整合 Harmonization of Tax 319 租税代理人 Tax Agent 320 租税存款证明 Tax Deposit Certificate 321 租税扣抵 Tax Credit 322 租税庇护所 Tax Haven 323 租税协议 Tax Treaty 324 租税保密 Tax Secrecy 325 租税特赦 Tax Amnesty 326 租税假期 Tax Holiday 327 租税规画 Tax Planning 328 租税递延 Deferment of Tax 329 纳税依从度 Tax Compliance 330 财政住所 Fiscal Residence 331 无差别待遇 Nondiscrimination 332 登记税(费) Registration Dues and Taxes 333 发起人股份 Founder’s Shares 334 发票基础 Invoice Basis 335 短期资本利得 Short-term Capital Gains 336 税约范本 Model Tax Conventions 337 税率表 Tax Table 338 税率级距 Brackets 339 视同已缴纳 Deemed-paid Rule 340 视同已纳税额扣抵 Tax Sparing Credit 341 视同利息 Deemed Interest 342 估价原则 Valuation Principle 343 费用比例 Expense Ratio 344 费用帐 Expense Account 345 交易或营业 Trade or Business 346 贸易联盟 Trade Union 347 超级权利金 Super Royalty 348 进口存款 Import Deposits 349 进口附加捐 Import Surcharge 350 设算扣抵制 Imputation System 351 进口配额 Import Quotas 352 开发中国家租税法 Developing Countries Tax Law 353 集团间劳务 Intra-group Services 354 倾销 Dumping 355 勤劳所得 Earned Income 356 勤劳所得扣除额 Relief for Earned Income 357 意外利得免税额 Windfall Exemption 358 意外利得利润税 Windfall Profits Tax 359 搬家费用 Moving Expenses 360 损失减除 Loss Relief 361 新兴产业 Pioneer Industry 362 烟草税 Tobacco Tax 363 节约能源奖励 Energy-saving Incentives 364 经济利益团体 Economic Interest Group, EIG 365 补充性税额扣抵 Supplementary Investment Tax Credit 366 补充核定 Supplemental Assessment 367 补充税 Complementary Tax 368 资本分配 Capital Distribution 369 资本利得税 Capital Gains Tax 370 资本取得税 Capital Acquisitions Tax 371 资本所得 Income from Capital 372 资本财 Capital Assets, Fixed Assets 373 资本移转税 Capital Transfer Tax 374 信息交换 Exchange of Information 375 资源税 Resource Rent, Tax 376 农业税 Taxation of Agriculture 377 道路费 Road Toll 378 过渡时期协议 Transitional Arrangements 379 零息债券 Zero Bonds 380 零售阶段销售税 Retail Sales Tax 381 预付公司税 Advance Corporation Tax, ACT 382 境外公司 Offshore Companies 383 国外来源所得 Foreign-source Income 384 境外信托 Offshore Trust 385 境外创投 Offshore Joint Venture 386 福利性所得 Fringe Benefits 387 实现 Realization (of Assets) 388 管理处所 Place of Management 389 管理费用 Management Expenses 390 管理与控制 Management and Control 391 维也纳协定 Vienna Conventions 392 维护成本 Maintenance Expenses 393 远期外汇交易 Forward Foreign Exchange Transactions 394 远期利率协议 Forward Rate Agreement 395 暂时进口 Temporary Importation 396 标准税率 Standard Rate 397 欧联指令 Directive, EC 398 欧联自由贸易协会 European Free Trade Association, EFTA 399 课税交易 Taxable Transaction 400 课税年度 Taxable Year 401 课税期间 Taxable Period 402 课税税基 Taxable Base 403 课税价格 Taxable Value 404 营运损失 Operating Losses 405 环境奖励 Environmental Incentives 406 毛利 Gross Profit 407 毛利率 Gross Profit Ratio 408 毛利润税 Gross Profit Tax 409 总机构费用 Head Office Expenses 410 联合申报 Joint Return 411 联合核课 Joint Assessment 412 薪资税 Wage Tax 413 还原 Grossing Up 414 隐藏之利润分配 Hidden Profit Distributions 415 隐藏准备 Hidden Reserves 416 简式发票 Simplified Invoices 417 蓝色申报制度 Blue Return System 418 医疗费用 Medical Expenses 419 离境税 Departure Tax 420 双重居住者公司 Dual Resident Company 421 特别负担 Extraordinary Burdens 422 课税领域 Boundaries, Tax 423 边际减免额 Marginal Relief 424 边际税率 Marginal Rates 425 关系人 Related Person 426 关系企业 Associated Enterprises 427 关税暨贸易总协议 General Agreement on Tariffs and Trade, GATT 428 关税联盟 Customs Union 429 议定书 Protocol 430 属地原则 Territoriality Principle 431 鳏夫(寡妇)之减除额 Widow(er)’s Allowance 432 观光客税 Tourist Tax 433 产业 Industry 434 加速折旧 Acceleration of Depreciation 435 功能性奖励 Functional Incentives 436 投资抵减 Investment Tax Credit 437 自动化设备或技术 Equipment or Technology for Automation 438 防治污染设备或技术 Equipment or Technology for Pollution Control 439 资源回收设备或技术 Equipment or Technology Used for Reclamation of Resources 440 工业用水再利用设备或技术 Equipment or Technology Used for Recycling of Water for Industrial Use 441 节约能源设备或技术 Equipment or Technology Used
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