[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 ld7B{ ?]  
　　Local Taxation bureau 地方税务局 rw%OA4>  
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　　Business Tax 营业税 ^&\<[ \  
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　　Individual Income Tax 个人所得税 +HEL^  
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　　Income Tax for Enterprises企业所得税 %Mf3OtPiJW  
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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 &H/3@A3  
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　　tax returns filing 纳税申报 G$t:#2  
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　　taxes payable 应交税金 )<`/Aaie  
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　　the assessable period for tax payment 纳税期限 ~vKDB$2  
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　　the timing of tax liability arising 纳税义务发生时间 ,"Nb;Yhg  
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　　consolidate reporting 合并申报 OySn[4`(i  
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　　the local competent tax authority 当地主管税务机关 LRPdA "Z
 
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　　the outbound business activity 外出经营活动 Vkl]&mYRz  
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　　Tax Inspection Report 纳税检查报告 oiItQ4{<  
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　　tax avoidance 逃税 KNSMx<GP  
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　　tax evasion 避税 mV|Z5=f  
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　　tax base 税基 sPRs;to-  
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　　refund after collection 先征后退 nBtKSNT#Q  
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　　withhold and remit tax 代扣代缴 K}t C8D  
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　　collect and remit tax 代收代缴 :U6Q==B$_  
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　　income from authors remuneration 稿酬所得 s\.\z[1  
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　　income from remuneration for personal service 劳务报酬所得 <1E5[9 q  
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　　income from lease of property 财产租赁所得 ?{r-z3@ N  
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　　income from transfer of property 财产转让所得 *C,1x5  
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　　contingent income 偶然所得 v|:TYpku3  
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　　resident 居民 R?8/qGSVqJ  
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　　non-resident 非居民 x*wr8$@J  
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　　tax year 纳税年度 {$'oKJy*  
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　　temporary trips out of 临时离境 ?, cI!c`  
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　　flat rate 比例税率 Z+ )<FX  
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　　withholding income tax 预提税 O[R
  
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　　withholding at source 源泉扣缴 cfL:#IM  
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　　State Treasury 国库 N.-*ig.YR7  
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　　tax preference 税收优惠 rXVRX#Lh  
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　　the first profit-making year 第一个获利年度 vzZ"T SP  
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　　refund of the income tax paid on the reinvested amount 再投资退税 g]U!]  
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　　export-oriented enterprise 出口型企业 +{cCKR
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　　technologically advanced enterprise 先进技术企业 :7pt
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　　Special Economic Zone 经济特区 L4{+@T1A[