[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 +zN-!5x  
　　Local Taxation bureau 地方税务局 =+-UJo5  
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　　Business Tax 营业税 s-!
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　　Individual Income Tax 个人所得税 &{n.]]%O.  
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　　Income Tax for Enterprises企业所得税 \;,+  
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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 n'6jou  
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　　tax returns filing 纳税申报 x'R`. !g3  
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　　taxes payable 应交税金 ^pk7"l4Xm  
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　　the assessable period for tax payment 纳税期限 '1/i"yoW  
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　　the timing of tax liability arising 纳税义务发生时间 VVOd]2{  
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　　consolidate reporting 合并申报 k|d+#u[Mj@  
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　　the local competent tax authority 当地主管税务机关 du^J2m{f  
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　　the outbound business activity 外出经营活动 !g2+w$YVa  
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　　Tax Inspection Report 纳税检查报告 Q]>.b%s[  
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　　tax avoidance 逃税 *;*r8[U}q  
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　　tax evasion 避税 5XBH$&Td  
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　　tax base 税基 OI*Xt`  
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　　refund after collection 先征后退 C3YT1tK  
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　　withhold and remit tax 代扣代缴 @s 2y~0}#  
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　　collect and remit tax 代收代缴 *!7O~yQ  
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　　income from authors remuneration 稿酬所得 "LTad`]<Ro  
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　　income from remuneration for personal service 劳务报酬所得 (JFWna0@  
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　　income from lease of property 财产租赁所得 R/z=p_6p7`  
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　　income from transfer of property 财产转让所得 D!IY&H,wo  
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　　contingent income 偶然所得 fmDCPkj  
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　　resident 居民 IB]l1<  
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　　non-resident 非居民 @i IRmQ  
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　　tax year 纳税年度 k_nql8H  
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　　temporary trips out of 临时离境 n8ZZ#}Nhg  
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　　flat rate 比例税率 (V67`Z )  
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　　withholding income tax 预提税 8>in_h9  
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　　withholding at source 源泉扣缴 Od,qbU4O  
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　　State Treasury 国库 *d4eK+U$5  
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　　tax preference 税收优惠 5f K_Aq{  
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　　the first profit-making year 第一个获利年度 }Sh?S]]`  
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　　refund of the income tax paid on the reinvested amount 再投资退税 !9VY|&fHe  
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　　export-oriented enterprise 出口型企业 4*cEag   
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　　technologically advanced enterprise 先进技术企业 0gP}zM73  
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　　Special Economic Zone 经济特区 FxWSV|Z