[专业英语]注册会计师考试：会计英语税务专用词汇 [复制链接]

State Administration for Taxation 国家税务总局 s5*4<VxQN.  
　　Local Taxation bureau 地方税务局 VIAq$iu7  
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　　Business Tax 营业税 #*iUZo  
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　　Individual Income Tax 个人所得税 _lv{8vf1B  
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　　Income Tax for Enterprises企业所得税 ~@'wqGTp  
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　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 ?}
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　　tax returns filing 纳税申报 S`s]zdUTP  
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　　taxes payable 应交税金 E)*ht;u  
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　　the assessable period for tax payment 纳税期限 |=q~X}DA  
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　　the timing of tax liability arising 纳税义务发生时间 |+Wn5iT  
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　　consolidate reporting 合并申报 tD.#*.7  
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　　the local competent tax authority 当地主管税务机关 AS;Sz/YP  
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　　the outbound business activity 外出经营活动 =PY{Elf  
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　　Tax Inspection Report 纳税检查报告 ECi;o1hda  
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　　tax avoidance 逃税 %y9sC1 T  
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　　tax evasion 避税 mWYrUI  
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　　tax base 税基 )V~=B]  
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　　refund after collection 先征后退 yYGs]+  
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　　withhold and remit tax 代扣代缴 Ph]b6  
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　　collect and remit tax 代收代缴 n=4  
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　　income from authors remuneration 稿酬所得 T0dD:sN  
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　　income from remuneration for personal service 劳务报酬所得 'ux!:b"  
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　　income from lease of property 财产租赁所得 Q<u?BA/  

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　　income from transfer of property 财产转让所得 <A=1]'1\r  
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　　contingent income 偶然所得 [m{sl(Q  
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　　resident 居民 !@ ]IJ"\  
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　　non-resident 非居民 M1WD^?tKQ.  
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　　tax year 纳税年度 =K0%bI  
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　　temporary trips out of 临时离境 Z5(9=8h B/  
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　　flat rate 比例税率 o$</At  
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　　withholding income tax 预提税 q 0F6MAXj  
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　　withholding at source 源泉扣缴 MZ$uWm`/  
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　　State Treasury 国库 uU3A,-{-  
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　　tax preference 税收优惠 /a^ R$RHl'  
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　　the first profit-making year 第一个获利年度 ou-UR

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　　refund of the income tax paid on the reinvested amount 再投资退税 LWJ ?p-X  
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　　export-oriented enterprise 出口型企业 DNq(\@x[!  
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　　technologically advanced enterprise 先进技术企业 g=4^u
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　　Special Economic Zone 经济特区 (&eF E
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