[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 k%c{ETdE  
　　Local Taxation bureau 地方税务局 [lzN !!B!  
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　　Business Tax 营业税 OR1DYHHT/1  
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　　Individual Income Tax 个人所得税 ;*TIM%6#  
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　　Income Tax for Enterprises企业所得税 gmKGy@]
 
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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 tC?=E#3V  
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　　tax returns filing 纳税申报 ipnV$!z   
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　　taxes payable 应交税金 K7knK  
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　　the assessable period for tax payment 纳税期限 ^nJyo:DO;  
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　　the timing of tax liability arising 纳税义务发生时间 C@ZK~Y_g  
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　　consolidate reporting 合并申报
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　　the local competent tax authority 当地主管税务机关 !%+2Yifna  
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　　the outbound business activity 外出经营活动 b \KL;H/  
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　　Tax Inspection Report 纳税检查报告 } "vW4   
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　　tax avoidance 逃税 e1(Q(3  
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　　tax evasion 避税 v,-{Z1N%m  
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　　tax base 税基 >WJf=F`_H  
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　　refund after collection 先征后退 `pf4X/Py  
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　　withhold and remit tax 代扣代缴 o./.Q9e 7  
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　　collect and remit tax 代收代缴 :P,sxDlG)  
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　　income from authors remuneration 稿酬所得 [ylsz?  
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　　income from remuneration for personal service 劳务报酬所得 OMhef,,H  
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　　income from lease of property 财产租赁所得 4a0:2 kIKa  
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　　income from transfer of property 财产转让所得 CTt vyr  
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　　contingent income 偶然所得 t"h
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　　resident 居民 3~,d+P  
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　　non-resident 非居民  `p;eIt
 
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　　tax year 纳税年度 3czeT
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　　temporary trips out of 临时离境 bfB\h*XO  
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　　flat rate 比例税率 =U8a ?0  
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　　withholding income tax 预提税 LmlXMia  
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　　withholding at source 源泉扣缴 /? r?it  
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　　State Treasury 国库 b'VV'+|  
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　　tax preference 税收优惠 h
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　　the first profit-making year 第一个获利年度 A7(hw~+@  
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　　refund of the income tax paid on the reinvested amount 再投资退税 +k dT(7  
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　　export-oriented enterprise 出口型企业 RoCfJ65  
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　　technologically advanced enterprise 先进技术企业 3qY K_M^[  
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　　Special Economic Zone 经济特区 iX0iRC6f