[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 ^R$'eG 4L?  
　　Local Taxation bureau 地方税务局 $Vv}XMxw  
5b6s4 ZyV  
　　Business Tax 营业税 3?s ?XAh  
i$KpDXP\  
　　Individual Income Tax 个人所得税 sF+=KH  
#9LzY  
　　Income Tax for Enterprises企业所得税 8 %~t  
BD#.-xWV  
　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 cD
Xsi#Raj  
(,xZGa  
　　tax returns filing 纳税申报 :Ld!mRZF  
m!OMrZ%)}  
　　taxes payable 应交税金 ]> Y/r-!  
lKEa)KF[  
　　the assessable period for tax payment 纳税期限 mEuHl>  
Yp4c'Zk  
　　the timing of tax liability arising 纳税义务发生时间 i(6J>^I  
W:QwHZ2O  
　　consolidate reporting 合并申报 hD<f3_k  
/LQ:Sv7  
　　the local competent tax authority 当地主管税务机关 i$-#d
c2qY  
Gr(|Ra.  
　　the outbound business activity 外出经营活动 qsg>5E  
|H ;+1  
　　Tax Inspection Report 纳税检查报告 G7* h{nE  
.]}N55M  
　　tax avoidance 逃税 aP
>37s  
rFL$QC2  
　　tax evasion 避税 u>Ki$xP1  
'?Iif#Z1  
　　tax base 税基 IdM*5Y>f  
" B@jfa%  
　　refund after collection 先征后退 1;W=
!Fx  
e"+dTq8W  
　　withhold and remit tax 代扣代缴 u=qPzmywt  
C/v}^#cLD  
　　collect and remit tax 代收代缴 [B?z1z8l  
=J|sbY"]  
　　income from authors remuneration 稿酬所得 M>_= "atI  
]i8c\UV\  
　　income from remuneration for personal service 劳务报酬所得 /b.oEGqZX  
PtKTm\,JL0  
　　income from lease of property 财产租赁所得 4^!4eyQ^  
h#3m4<w(9  
　　income from transfer of property 财产转让所得 xKJ>gr"w#  
U 0ZB^`  
　　contingent income 偶然所得 |tG+iF@4  
r7)@M%A  
　　resident 居民 Qp!Y.YnPd_  
sS,#0Qt.  
　　non-resident 非居民 ~/`X*n&  
TV{)n'aA  
　　tax year 纳税年度 cj(X
2L  
=%h~/,  
　　temporary trips out of 临时离境 Rk<%r k  
P&t;WPZ  
　　flat rate 比例税率 & QY#3yj=  
F WTx&Ip  
　　withholding income tax 预提税 mTEVFm  
;1LG&h,K  
　　withholding at source 源泉扣缴 "r-l8r,  
9!t4>  
　　State Treasury 国库 0MpS4tW0=  
t]TyXAr~  
　　tax preference 税收优惠 \X@IkL$r  
sA_X<>vAKJ  
　　the first profit-making year 第一个获利年度 <7gMl  
b]`^KTYK  
　　refund of the income tax paid on the reinvested amount 再投资退税 dp^N_9$cdO  
dB`b9)Tk0z  
　　export-oriented enterprise 出口型企业 cTj~lO6  
La}o(7=s  
　　technologically advanced enterprise 先进技术企业 Y(GW0\<  
VC=6uB  
　　Special Economic Zone 经济特区 hh&Js'd