[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 j|`6[93MG  
　　Local Taxation bureau 地方税务局 fpjy[$8  
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　　Business Tax 营业税 s`j QX\{  
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　　Individual Income Tax 个人所得税 L|y4u;-Q   
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　　Income Tax for Enterprises企业所得税 *wgHa6?+7  
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　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 E%eTjvvxus  
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　　tax returns filing 纳税申报 Qy)+YhE  
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　　taxes payable 应交税金 Ywj=6 +;  
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　　the assessable period for tax payment 纳税期限 ZP@or2No%  
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　　the timing of tax liability arising 纳税义务发生时间 1'skCR|!<  
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　　consolidate reporting 合并申报 KGMX >t'  
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　　the local competent tax authority 当地主管税务机关 R^}}-Dvr  
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　　the outbound business activity 外出经营活动 ISQC{K']J  
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　　Tax Inspection Report 纳税检查报告 4H7 3a5f  
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　　tax avoidance 逃税 16iy miLz&  
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　　tax evasion 避税 f8ap+ ][  
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　　tax base 税基 pK)*{fC$`  
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　　refund after collection 先征后退 3Y\7+975m  
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　　withhold and remit tax 代扣代缴 s m42  
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　　collect and remit tax 代收代缴 ep"YGx  
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　　income from authors remuneration 稿酬所得 Cd4a7<-  
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　　income from remuneration for personal service 劳务报酬所得 omxBd#;F$  
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　　income from lease of property 财产租赁所得 >28.^\?H4  
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　　income from transfer of property 财产转让所得
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　　contingent income 偶然所得 ;Nw.  
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　　resident 居民 jzuOs,:R  
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　　non-resident 非居民 *.
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　　tax year 纳税年度 ~[@Gj{6p0  
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　　temporary trips out of 临时离境 go, Hfb  
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　　flat rate 比例税率 7g-#v'.N  
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　　withholding income tax 预提税 #!IezvWf  
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　　withholding at source 源泉扣缴 HaP0;9q  
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　　State Treasury 国库 +k!Y]_&(:f  
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　　tax preference 税收优惠 \bt+46y@]  
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　　the first profit-making year 第一个获利年度 a:C'N4K  
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　　refund of the income tax paid on the reinvested amount 再投资退税 5XO eYO{  
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　　export-oriented enterprise 出口型企业 7wt2|$Qz  
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　　technologically advanced enterprise 先进技术企业 ` [ EzU+  
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　　Special Economic Zone 经济特区 NO4V{}?a