[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 h5o6G1ur  
　　Local Taxation bureau 地方税务局 e0"80"D  
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　　Business Tax 营业税 ,qK'!  
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　　Individual Income Tax 个人所得税 gcA,u)z}R  
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　　Income Tax for Enterprises企业所得税 L^FQ|?*  
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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 #?h-<KQQ  
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　　tax returns filing 纳税申报 H5eGl|Z5]^  
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　　taxes payable 应交税金 gq7l>vT.  
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　　the assessable period for tax payment 纳税期限 9dO. ,U*`  
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　　the timing of tax liability arising 纳税义务发生时间 6no&2a|D  
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　　consolidate reporting 合并申报 &SW~4{n:  
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　　the local competent tax authority 当地主管税务机关 N|2PW ~,  
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　　the outbound business activity 外出经营活动 c }7gHud  
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　　Tax Inspection Report 纳税检查报告 rqWD#FB=z  
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　　tax avoidance 逃税 MP|$+yuR~  
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　　tax evasion 避税 WB.w3w[f  
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　　tax base 税基 2{xf{)hO?  
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　　refund after collection 先征后退 "rnVPHnQR
 
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　　withhold and remit tax 代扣代缴 =/+f3  
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　　collect and remit tax 代收代缴 ++!'6!l  
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　　income from authors remuneration 稿酬所得 ~,Kx"VK  
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　　income from remuneration for personal service 劳务报酬所得 >aAsUL5W  
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　　income from lease of property 财产租赁所得 ':7gYP*v  
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　　income from transfer of property 财产转让所得 Xd@ d$  

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　　contingent income 偶然所得 ID~}pEQ  
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　　resident 居民 GGU>={D)  
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　　non-resident 非居民 qm6X5T   
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　　tax year 纳税年度 r-AD*h@QZ  
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　　temporary trips out of 临时离境 &3|l4R\  
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　　flat rate 比例税率 UmLBoy&*  
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　　withholding income tax 预提税 +W"DN5UV  
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　　withholding at source 源泉扣缴 TR9dpt+T  
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　　State Treasury 国库 i|x
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　　tax preference 税收优惠 %-L T56T  
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　　the first profit-making year 第一个获利年度 0|| 5r#  
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　　refund of the income tax paid on the reinvested amount 再投资退税 #s{EIj~YR_  
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　　export-oriented enterprise 出口型企业 GsoD^mjY  
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　　technologically advanced enterprise 先进技术企业 _Mi*Fvj  
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　　Special Economic Zone 经济特区 A}[x))r