[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 \Qgc7ev  
　　Local Taxation bureau 地方税务局 ,O'#7Dj  
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　　Business Tax 营业税 XH`W(  
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　　Individual Income Tax 个人所得税 l} =@9A @  
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　　Income Tax for Enterprises企业所得税 _X6@.sM/2  
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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 Gpb<,v_3  
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　　tax returns filing 纳税申报 DmA~Vj!a^y  
 
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　　taxes payable 应交税金
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　　the assessable period for tax payment 纳税期限 n([9U0!gu  
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　　the timing of tax liability arising 纳税义务发生时间 NRI@M5  
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　　consolidate reporting 合并申报 a`*Dq"9pV  
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　　the local competent tax authority 当地主管税务机关 51Q m2,P1^  
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　　the outbound business activity 外出经营活动 !SP u9:  
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　　Tax Inspection Report 纳税检查报告 8-u #<D.  
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　　tax avoidance 逃税 +}eH,  
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　　tax evasion 避税 '5r\o8RjN  
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　　tax base 税基 crbph.0  
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　　refund after collection 先征后退 '5xvR G  
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　　withhold and remit tax 代扣代缴 1$#
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　　collect and remit tax 代收代缴 U0ZPY )7k  
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　　income from authors remuneration 稿酬所得 *w`_(Xf  
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　　income from remuneration for personal service 劳务报酬所得 i1 >oRT{Z  
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　　income from lease of property 财产租赁所得 $}8@?>-w  
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　　income from transfer of property 财产转让所得 [e f&|Pi-  
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　　contingent income 偶然所得 ;W?mQUo:P8  
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　　resident 居民 5rH?FQ E  
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　　non-resident 非居民 ey@{Ng#  
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　　tax year 纳税年度  Jq*Q;}n  
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　　temporary trips out of 临时离境 t\XA JU  
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　　flat rate 比例税率 r
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　　withholding income tax 预提税 U62Z ?nge%  
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　　withholding at source 源泉扣缴 I|<`Er-;58  
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　　State Treasury 国库 u10;qYfL8o  
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　　tax preference 税收优惠 <)a7Nrc\T  
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　　the first profit-making year 第一个获利年度 U8a5rF><  
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　　refund of the income tax paid on the reinvested amount 再投资退税 8gxo{<,9  
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　　export-oriented enterprise 出口型企业 9T_fq56Oh6  
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　　technologically advanced enterprise 先进技术企业 sQmJ3 (:HO  
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　　Special Economic Zone 经济特区 i<{:J -U|