[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 Why`ziks  
　　Local Taxation bureau 地方税务局 !_)[/q"  
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　　Business Tax 营业税 BQMpHSJ_  
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　　Individual Income Tax 个人所得税 NZ0;5xGR  
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　　Income Tax for Enterprises企业所得税 .#8 JCY  
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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 fuySN!s  

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　　taxes payable 应交税金 /82b S|  
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　　the assessable period for tax payment 纳税期限 eeB{c.#  
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　　the timing of tax liability arising 纳税义务发生时间 Gyc]?m  
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　　consolidate reporting 合并申报 +23xev  
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　　the local competent tax authority 当地主管税务机关 MQ6KN(?\ZL  
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　　the outbound business activity 外出经营活动  2JBR)P  
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　　Tax Inspection Report 纳税检查报告 &D*b|ilvc  
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　　tax avoidance 逃税 v.qrz"98-  
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　　tax evasion 避税 Q*Pq{]0K  
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　　tax base 税基 vdwsJPFbc  
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　　refund after collection 先征后退 N(yzk_~  
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　　withhold and remit tax 代扣代缴 oUlVI*~ND  
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　　collect and remit tax 代收代缴 61U09s%\0  
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　　income from authors remuneration 稿酬所得 utV_ W&  
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　　income from remuneration for personal service 劳务报酬所得 w``U=sfmV  
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　　income from lease of property 财产租赁所得 A.w.rVDD  
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　　income from transfer of property 财产转让所得 7@W>E;go  
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　　contingent income 偶然所得
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　　resident 居民 h/Y'<:  
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　　non-resident 非居民 2D5StCF$O  
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　　tax year 纳税年度 K{+2G&i  
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　　temporary trips out of 临时离境 0w7DsPdS  
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　　flat rate 比例税率 p5*EA x  
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　　withholding income tax 预提税
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　　withholding at source 源泉扣缴 R=\IEqqsi  
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　　State Treasury 国库 gs`q6f%(  
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　　tax preference 税收优惠 E!F^H^~$8  
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　　the first profit-making year 第一个获利年度 *{5fq_  
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　　refund of the income tax paid on the reinvested amount 再投资退税 <C*hokqqP  
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　　export-oriented enterprise 出口型企业 {M)Nnst"~  
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　　technologically advanced enterprise 先进技术企业 *0ro0Z|Iq  
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　　Special Economic Zone 经济特区 #O&8A