[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 Vj<:GRNQ,d  
　　Local Taxation bureau 地方税务局 b -ll  
M_v?9L  
　　Business Tax 营业税 "@R>J?Cc+  

sUZX }  
　　Individual Income Tax 个人所得税 `Z:R Ce^  
1 `^Rdi0  
　　Income Tax for Enterprises企业所得税 q6Rr
.A  
32DbNEk  
　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 L`f^y;Y.  
9.'h^#C  
　　tax returns filing 纳税申报 j/=iMq  
&Z(K6U#.  
　　taxes payable 应交税金 qm/Q65>E  
L86n}+ P\  
　　the assessable period for tax payment 纳税期限 dQoYCS}IaV  
j',W 64  
　　the timing of tax liability arising 纳税义务发生时间 1b=lpw1}  
W} WI; cI  
　　consolidate reporting 合并申报 --;@ 2:lg{  
;g{qYj_  
　　the local competent tax authority 当地主管税务机关 X%z }VA  
ojYbR<jn9  
　　the outbound business activity 外出经营活动 mxor1P#|  
#^m0aB7r  
　　Tax Inspection Report 纳税检查报告 B9p?8.[  
zp\8_U@  
　　tax avoidance 逃税 S$
KFf=0  
XE^)VLH:  
　　tax evasion 避税
_zlqtO  
J+rC
xn?;g  
　　tax base 税基 *6HTV0jv  
SGb;!T*  
　　refund after collection 先征后退 :0Z^uuk`gq  
"KcA  
　　withhold and remit tax 代扣代缴 c/c $D;T  
h(W
rL  
　　collect and remit tax 代收代缴 ::_i@r  
)`^p%k  
　　income from authors remuneration 稿酬所得 [MuEoWrq(}  
8DP+W$  
　　income from remuneration for personal service 劳务报酬所得 oIUy-|  
h-iJlm  
　　income from lease of property 财产租赁所得 +`3!I  
$w"$r$K9K  
　　income from transfer of property 财产转让所得 IV\J3N^  
 >S$Z  
　　contingent income 偶然所得 gV&z2S~"  
 KWLbD#  
　　resident 居民 C9p"?v X  
,{\Bze1fn  
　　non-resident 非居民 SG6sw]x  
^vG8#A}]  
　　tax year 纳税年度 UH3sH t  
J2uZmEt  
　　temporary trips out of 临时离境 cuOvN"nuNj  
(O0Ur m  
　　flat rate 比例税率 2^?:&1:  
C8F7bG8c  
　　withholding income tax 预提税 GhPK-+"X  
^eW}XRI  
　　withholding at source 源泉扣缴 B"%{i-v>**  
9"g6C<  
　　State Treasury 国库 DTW D|M  
Y@PI {;!  
　　tax preference 税收优惠 2NB L}x  
q^6+!&"  
　　the first profit-making year 第一个获利年度 T |tOTk  
KK@.~
'd  
　　refund of the income tax paid on the reinvested amount 再投资退税 `^lYw:xA  

m&
|`x  
　　export-oriented enterprise 出口型企业 =4h+ M$2  
.*e
lggM  
　　technologically advanced enterprise 先进技术企业 ?yh}/T\qp  
qKJSj   
　　Special Economic Zone 经济特区 ]9\!;Bz^J