[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 ]t0S_UH$  
　　Local Taxation bureau 地方税务局 X Ow^"=Oa[  
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　　Business Tax 营业税 `Y$5g~3.  
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　　Individual Income Tax 个人所得税 8-#2?=  
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　　Income Tax for Enterprises企业所得税 vWga>IGM  
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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`<e>A]{  
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　　tax returns filing 纳税申报 _^A NJ7  
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　　taxes payable 应交税金 L*Cf&c`8r
 
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　　the assessable period for tax payment 纳税期限 jiD8|%}v  
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　　the timing of tax liability arising 纳税义务发生时间 lt"*y.%@b  
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　　consolidate reporting 合并申报 S :|*wB  
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　　the local competent tax authority 当地主管税务机关 SuuS!U+i>  

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　　the outbound business activity 外出经营活动 =&xoyF  
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　　Tax Inspection Report 纳税检查报告 oVgNG!/c0  
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　　tax avoidance 逃税 CR=MjmH  
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　　tax evasion 避税 |}Lgo"cTC  
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　　tax base 税基 H!=BjU1Pmg  
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　　refund after collection 先征后退 00TdX|V`  
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　　withhold and remit tax 代扣代缴 VG7#6)sQoK  
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　　collect and remit tax 代收代缴 I'YotV7  
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　　income from authors remuneration 稿酬所得 tYa*%|! v  
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　　income from remuneration for personal service 劳务报酬所得 y?hW#l~#X  
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　　income from lease of property 财产租赁所得 ?^Ux+mVE  
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　　income from transfer of property 财产转让所得 }aI
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　　contingent income 偶然所得 K@lV P!z  
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　　resident 居民 -/?<@*n  
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　　non-resident 非居民 tsD^8~ t|h  
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　　tax year 纳税年度 b5R*]  
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　　temporary trips out of 临时离境 TQH#sx  
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　　flat rate 比例税率 7L"/4w  
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　　withholding income tax 预提税 uUs>/+  
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　　withholding at source 源泉扣缴 2B;QS\e"  
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　　State Treasury 国库 }XU- JAn  
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　　tax preference 税收优惠 P $S P4F  
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　　the first profit-making year 第一个获利年度 sn%fE  
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　　refund of the income tax paid on the reinvested amount 再投资退税 jEIL(0_H  
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　　export-oriented enterprise 出口型企业 tHeLq*) )  
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　　technologically advanced enterprise 先进技术企业 htaLOTO;A  
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　　Special Economic Zone 经济特区 Dl{Pd`D