‌税收优惠政策英文翻译指南，Tax Incentive Policies专业术语对照表‌

Tax incentive policies play a crucial role in global economic development, attracting investment, and fostering innovation. For businesses and investors, understanding key terminology in this field is essential for compliance and strategic planning. Below is a comprehensive guide to tax-related terms in both English and Chinese, along with practical explanations.

1. Core Concepts

Tax Incentive Policies (税收优惠政策) – Government measures to reduce tax burdens for specific industries, regions, or activities. Examples include tax holidays, credits, and exemptions.

Tax Exemption (免税) – Complete relief from certain taxes under qualifying conditions.

Tax Deduction (税收扣除) – Reduction of taxable income by allowable expenses (e.g., R&D costs).

Tax Credit (税收抵免) – Direct reduction of tax liability (e.g., $1 credit = $1 less tax owed).

2. Common Policy Types

Reduced Tax Rate (优惠税率) – Lower rates for targeted sectors (e.g., high-tech enterprises paying 15% instead of 25% corporate tax in China).

Tax Deferral (递延纳税) – Postponement of tax payments to future periods, improving cash flow.

Accelerated Depreciation (加速折旧) – Faster write-offs for asset costs, reducing short-term taxable income.

3. Regional & Industry-Specific Incentives

Free Trade Zones (自由贸易区) – Often offer exemptions on import/export duties and VAT.

High-Tech Enterprise Incentives (高新技术企业优惠) – R&D-focused benefits like super deductions (e.g., 175% of R&D expenses deductible in some jurisdictions).

4. Compliance & Documentation

Eligibility Criteria (资格条件) – Requirements to qualify for incentives (e.g., revenue thresholds, employment quotas).

Filing Procedures (申报程序) – Submission of forms like the Tax Incentive Application (税收优惠申请表) and supporting documents.

5. Recent Trends

Governments increasingly link tax incentives to sustainability (Green Tax Credits (绿色税收抵免)) or digital transformation. For example, the EU’s Carbon Border Adjustment Mechanism (CBAM) affects tax structures for carbon-intensive imports.

Key Takeaways

Understanding these terms ensures accurate communication and maximizes policy benefits. Always consult local regulations, as incentives vary by jurisdiction. For businesses, proactive tax planning with these tools can significantly enhance competitiveness.

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