為了幫助考生系統的復習2012年國際商務師考試課程，全面的了解國際商務師考試教材的相關重點，小編特編輯匯總了2012年國際商務師考試輔導資料，希望對您參加本次考試有所幫助！

　　Accessions tax 財產增益稅

　　Admission tax 通行稅，入場稅

　　advertisement tax 廣告稅

　　agricultural（animal husbandry） tax 農（牧）業稅

　　alcohol tax 酒精稅

　　all-phase transaction tax 全階段交易稅

　　amusement tax 娛樂稅

　　anchorage dues 停泊稅

　　anti-dumping duty 反傾銷稅

　　anti-profiteering tax 暴力稅

　　anti-subsidy/bounty/duty 反補貼稅

　　assimilation tax 入籍稅

　　automobile acquisition tax 汽車購置稅

　　aviation fuel tax 航空燃料稅

　　bazaar transaction 市場交易稅

　　benefit tax 受益稅

　　betterment tax 改良稅

　　beverage tax 飲料稅

　　bonus tax 獎金稅

　　border tax 邊境稅

　　bourse tax 證券交易所稅

　　bourse transaction tax（securities exchange tax） 有價證券交易稅

　　building tax 建筑稅

　　business consolidated tax 綜合營業稅

　　business income tax 營利所得稅

　　business profit tax 營業利潤稅

　　business receipts tax 營業收入稅

　　business tax 營業稅

　　canal dues/tolls 運河通行稅

　　capital gain tax 財產收益稅

　　capital interest tax 資本利息稅

　　capital levy 資本稅

　　capital transfer tax 資本轉移稅

　　capitation tax 人頭稅

　　car license 汽車執照稅

　　car tax 汽車稅

　　church tax 教堂稅

　　circulation tax 流通稅

　　city planning tax 城市規劃稅

　　collective-owned enterprise income tax 集體企業獎金稅

　　collective-owned enterprise income tax 集體企業所得稅

　　commercial business tax 商業營業稅

　　commodity circulation tax 商業流通稅

　　commodity excise tax 商品國內消費稅

　　commodity tax 貨物稅

　　company income tax 公司所得稅

　　compensating tariff 補償關稅

　　comprehensive income t ax 綜合所得稅

　　consolidated tax 綜合稅

　　consumption tax 消費稅

　　contingent duty 應變關稅

　　contract tax 契約稅

　　corn duty 谷物稅

　　corporate income tax 法人所得稅

　　corporate inhabitant tax 法人居民稅

　　corporate licensing tax 公司執照稅

　　corporate profit tax 公司利潤稅

　　corporation franchise tax 法人登記稅

　　corporation tax 公司稅，法人稅

　　coupon tax 息票利息稅

　　customs duties 關稅

　　death duty 遺產稅

　　deed tax 契稅

　　defense surtax 防衛附加稅

　　defense tax 國防稅

　　development land tax 改良土地稅

　　development tax 開發稅

　　direct consumption tax 直接消費稅

　　dividend tax 股息稅

　　document tax 憑證熟

　　domestic rates 住宅稅

　　donation tax 贈與稅

　　earmarked tax 專用目的稅

　　earned income tax 勞物所得稅

　　easement tax 地役權稅

　　education duty 教育稅

　　electricity and gas tax 電力煤氣稅

　　emergency import duties 臨時進口稅

　　emergency special tax 非常特別稅

　　emergency tariff 非常關稅

　　employment tax 就業稅

　　enterprise income tax 企業所得稅

　　entertainment tax 娛樂稅，筵席稅

　　entrepot duty 轉口稅

　　environmental tax 環境稅

　　equalization charge/duty 平衡稅

　　estate tax 遺產稅，地產稅

　　examination of deed tax 驗契稅

　　excess profit tax 超額利潤稅

　　excessive profit tax 過分利得稅

　　exchange tax 外匯稅

　　excise on eating， drinking and lodging 飲食旅店業消費稅

　　excise tax 國內消費稅

　　expenditure tax 消費支出稅

　　export duty（export tax） 出口稅

　　extra duties 特稅

　　extra tax on profit increased 利潤增長額特別稅

　　facilities services tax 設施和服務稅

　　factory tax 出廠稅

　　farm tax 田賦稅

　　feast tax 筵席稅

　　fixed assets betterment tax 固定資產改良稅

　　fixed assets tax 固定資產稅

　　foreign enterprise tax 外國公司稅

　　foreign personal holding company tax 外國私人控股公司稅

　　franchise tax 特許權稅

　　freight tax 運費稅

　　frontier tax 國境稅

　　gas tax 天然氣稅

　　gasoline tax 汽油稅

　　general excise tax 普通消費稅，一般消費稅

　　general property tax 一般財產稅

　　general sales tax 一般銷售稅

　　gift and estate tax 贈與及財產稅

　　gift tax 贈與稅

　　good tax 貨物稅

　　graduated income tax 分級所得稅

　　gross receipts tax 收入稅

　　harbor tax 港口稅

　　head tax/money 人頭稅

　　highway hole tax 公路隧道通行稅

　　highway maintenance 養路稅

　　highway motor vehicle use tax 公路車輛使用稅

　　highway tax 公路稅

　　highway user tax 公路使用稅

　　house and land tax 房地產稅

　　house（property） tax 房產稅

　　household tax 戶稅

　　hunter‘s license tax 狩獵執照稅

　　hunting tax 狩獵稅

　　immovable property tax 不動產稅

　　import duty 進口關稅

　　import surcharge/surtax 進口附加稅

　　import tax 進口稅

　　import turnover tax 進口商品流轉稅

　　impost 進口關稅

　　incidental duties 雜捐

　　income tax of urban and rural self-employed industrial and commercial household 城鄉個體工商業戶所得稅

　　income tax 所得稅

　　incorporate tax 法人稅

　　increment tax on land value 土地增值稅

　　indirect consumption tax 間接消費稅

　　indirect tax 間接稅

　　individual inhabitant tax 個人居民稅

　　individual/personal income tax 個人所得稅

　　industrial-commercial consolidated/unified tax 工商統一稅

　　industrial-commercial income tax 工商所得稅

　　industrial-commercial tax 工商稅

　　inhabitant income tax 居民所得稅

　　inheritance tax 遺產稅，繼承稅

　　insurance tax 保險稅

　　interest equilibrium tax 利息平衡稅

　　interest income tax 利息所得稅

　　interest tax 利息稅

　　internal revenue tax 國內收入稅

　　internal taxation of commodities 國內商品稅

　　internal taxes 國內稅

　　investment surcharge 投資收入附加稅

　　irregular tax（miscellaneous taxes） 雜稅

　　issue tax 證券發行稅

　　joint venture with Chinese and foreign investment income tax 中外合資經營企業所得稅

　　keelage 入港稅，停泊稅

　　land holding tax 地產稅

　　land tax 土地稅

　　land use tax 土地使用稅

　　land value increment tax 地價增值稅

　　land value tax 地價稅

　　landing tax 入境稅

　　legacy tax/duty 遺產稅

　　license tax 牌照稅，執照稅

　　liquidation tax 清算所得稅

　　liquor tax 酒稅

　　livestock transaction/trade tax 牲畜交易稅

　　local benefit tax 地方收益稅

　　local entertainment tax 地方娛樂稅，地方筵席稅

　　local improvement tax 地方改良稅

　　local income tax 地方所得稅

　　local inhabitant tax 地方居民稅

　　local road tax‘ 地方公路稅

　　local surcharge 地方附加

　　local surtax 地方附加稅

　　local taxes/duties 地方各稅

　　luxury（goods） tax 奢侈品稅

　　manufacturer‘s excise tax 生產者消費稅

　　mine area/lot tax mine tax（mineral product tax） 礦區稅

　　mineral exploitation tax 礦產稅

　　mining tax 礦業稅

　　motor fuel tax 機動車燃料稅

　　motor vehicle tonnage tax 汽車噸位稅

　　municipal inhabitants tax 市鎮居民稅

　　municipal locality tax 市地方稅

　　municipal tax市政稅

　　municipal trade tax 城市交易稅

　　negotiable note tax 有價證券稅

　　net worth tax 資產凈值稅

　　nuisance tax 小額消費品稅

　　object tax 目的稅

　　objective tax 專用稅

　　occupancy tax占用稅

　　occupation tax 開業稅

　　occupier‘s tax 農民所得稅

　　oil duties 石油進口稅

　　organization tax 開辦稅

　　outlay tax 購貨支出稅

　　passenger duty 客運稅

　　pavage 筑路稅

　　payroll tax 薪金工資稅

　　personal expenditures tax 個人消費支出稅