[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 Z?P^Y%ls  
　　Local Taxation bureau 地方税务局 +~n:*\  
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　　Business Tax 营业税 8K4^05*S
 
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　　Individual Income Tax 个人所得税 8#!g;`~ D  
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　　Income Tax for Enterprises企业所得税 stG +4w  

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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 U\%r33L )  
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　　tax returns filing 纳税申报 }NDl~5  
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　　taxes payable 应交税金 eb7UA=[Z  
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　　the assessable period for tax payment 纳税期限 0"7+;(\1Rk  
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　　the timing of tax liability arising 纳税义务发生时间 n1%2sV)>  
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　　consolidate reporting 合并申报 1 b7jNkQ  
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　　the local competent tax authority 当地主管税务机关 yeyDB>#Va.  
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　　the outbound business activity 外出经营活动 G:*vV#K  
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　　Tax Inspection Report 纳税检查报告 0n:cmML)D  
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　　tax avoidance 逃税 F]M-r{  
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　　tax evasion 避税 0 s+X:*C~  
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　　tax base 税基 }$i"t8"s  
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　　refund after collection 先征后退 ![Qi+xyc  
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　　withhold and remit tax 代扣代缴 _-BP?'lN  
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　　collect and remit tax 代收代缴 U!uPf:p2  
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　　income from authors remuneration 稿酬所得 OxDqLX  
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　　income from remuneration for personal service 劳务报酬所得 R?u(aY)P  
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　　income from lease of property 财产租赁所得 ]AQ}_dRi=  
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　　income from transfer of property 财产转让所得 "gy&eR>  
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　　contingent income 偶然所得 O?g;Ny  
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　　resident 居民 ^?RH<z  
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　　non-resident 非居民 G_?U?:!AC  
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　　tax year 纳税年度
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　　temporary trips out of 临时离境 `(H vD] l  
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　　flat rate 比例税率 9287&+,0r  
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　　withholding income tax 预提税 {U2AAQSa  
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　　withholding at source 源泉扣缴 $F^VtCx2&  
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　　State Treasury 国库 Zb2pZhkW  
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　　tax preference 税收优惠 ="78#Wfj2  
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　　the first profit-making year 第一个获利年度 A :ts_*  
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　　refund of the income tax paid on the reinvested amount 再投资退税 .mfLHN%:  
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　　export-oriented enterprise 出口型企业 q;bw}4  
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　　technologically advanced enterprise 先进技术企业 nHm29{G0  
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　　Special Economic Zone 经济特区 YIwa =^