[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 ]v_xEH}T  
　　Local Taxation bureau 地方税务局 iXl1S[.l  
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　　Business Tax 营业税 "6KOql3  
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　　Individual Income Tax 个人所得税 -m'a%aog  
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　　Income Tax for Enterprises企业所得税 eA4*Be;9e  
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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 2~J|x+  
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　　tax returns filing 纳税申报 UO:>^,(j  
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　　taxes payable 应交税金 Ds}6{']K  
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　　the assessable period for tax payment 纳税期限 !uO|T'u0a  
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　　the timing of tax liability arising 纳税义务发生时间 |um)vlN;9  
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　　consolidate reporting 合并申报 /=r&9P@Ay<  
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　　the local competent tax authority 当地主管税务机关 HYg_{  
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　　the outbound business activity 外出经营活动 .!6ufaf$  
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　　Tax Inspection Report 纳税检查报告 ~{NDtB)  
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　　tax avoidance 逃税 uo%O\}#u9  
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　　tax evasion 避税 @ics  
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　　tax base 税基 lJYv2EZ  
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　　refund after collection 先征后退 >XZq=q]E!  
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　　withhold and remit tax 代扣代缴 QiRzA4-zq  
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　　collect and remit tax 代收代缴 cxv)LOl-  
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　　income from authors remuneration 稿酬所得 G:
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　　income from remuneration for personal service 劳务报酬所得 rpXw 8  
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　　income from lease of property 财产租赁所得
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　　income from transfer of property 财产转让所得 bFJn-g n  
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　　contingent income 偶然所得 :8QG$
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　　resident 居民 OB^  
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　　non-resident 非居民 /kWWwy<  
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　　tax year 纳税年度 Rd!.8K[  
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　　temporary trips out of 临时离境 ]E3g8?L  
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　　flat rate 比例税率 M1>a,va8Zq  
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　　withholding income tax 预提税 q_K1L  
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　　withholding at source 源泉扣缴 D"WkD j"M  
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　　State Treasury 国库 ZEMo`O  
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　　tax preference 税收优惠 tO0+~Wm  
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　　the first profit-making year 第一个获利年度 XDWERvIj  
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　　refund of the income tax paid on the reinvested amount 再投资退税 ^49moC-  
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　　export-oriented enterprise 出口型企业 d^Wh-U
 
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　　technologically advanced enterprise 先进技术企业 oe<Y,%u"6
 
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　　Special Economic Zone 经济特区 u`~{:V