[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  4C6YO  
　　Local Taxation bureau 地方税务局 &Cq`Y !y  
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　　Business Tax 营业税 [64:4/<}  
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　　Individual Income Tax 个人所得税 ="1Ind@w!  
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　　Income Tax for Enterprises企业所得税 *)$Uvw E  
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　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 fy>{QC\  
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　　tax returns filing 纳税申报 :)-Sk$  
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　　taxes payable 应交税金 ''A_[J `>  
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　　the assessable period for tax payment 纳税期限 @
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　　the timing of tax liability arising 纳税义务发生时间 4M=]wR;  
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　　consolidate reporting 合并申报 j"t(0m  
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　　the local competent tax authority 当地主管税务机关 FZ{h?#2?  
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　　the outbound business activity 外出经营活动 Q,,e+exbb5  
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　　Tax Inspection Report 纳税检查报告 =m]v8`g  
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　　tax avoidance 逃税
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　　tax evasion 避税 m<<+  
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　　tax base 税基 JinU
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　　refund after collection 先征后退 8 `v-<J  
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　　withhold and remit tax 代扣代缴 qJf
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　　collect and remit tax 代收代缴 k%]3vRo<  
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　　income from authors remuneration 稿酬所得 u4*BX&  
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　　income from remuneration for personal service 劳务报酬所得 frm>4)9+  
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　　income from lease of property 财产租赁所得 vOH4#  
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　　income from transfer of property 财产转让所得 =eq[:K<6  
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　　contingent income 偶然所得 m;$b'pT  
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　　resident 居民 s-NX 
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　　non-resident 非居民 <X#C)-.  
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　　tax year 纳税年度 3xy<tqfr  
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　　temporary trips out of 临时离境 O"+gQXe  
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　　flat rate 比例税率 =?5]()'*n  
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　　withholding income tax 预提税 FBG4pb9=~  
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　　withholding at source 源泉扣缴 #]-SJWf3  
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　　State Treasury 国库 Yz9owe8}[  
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　　tax preference 税收优惠 ^23~ZHu  
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　　the first profit-making year 第一个获利年度 Mg+2. 8%  
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　　refund of the income tax paid on the reinvested amount 再投资退税 PgAf\.48a  
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　　export-oriented enterprise 出口型企业 o]odxr  
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　　technologically advanced enterprise 先进技术企业 B 5L2<  
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　　Special Economic Zone 经济特区 D=T
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