[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 I=}pT50~9  
　　Local Taxation bureau 地方税务局 )b;}]C  
f l*O)r  
　　Business Tax 营业税 ~U`|+ 5  
-%6Y&_5VK  
　　Individual Income Tax 个人所得税 [Cf{2WB:7  
9Ts r g  
　　Income Tax for Enterprises企业所得税 LCkaSv/[RB  
(ixlFGvEq  
　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 `*HM5 1U  
*d$r`.9j  
　　tax returns filing 纳税申报 eCX
w8  
(G`O [JF  
　　taxes payable 应交税金 Kzf^ras4u  
fD ?w!7f-1  
　　the assessable period for tax payment 纳税期限 2kVQ#JyuRI  
|g8Q.*"l[  
　　the timing of tax liability arising 纳税义务发生时间 zvHeoM,  
25/OV"Z  
　　consolidate reporting 合并申报 S# sar}-I  
DS6g_SS3  
　　the local competent tax authority 当地主管税务机关 cy!;;bB  
6T ,'Oz  
　　the outbound business activity 外出经营活动 7/GL@H  
,1|0]:  
　　Tax Inspection Report 纳税检查报告 O>kM2xw  
(=/}i'  
　　tax avoidance 逃税 [V_\SQV0  
MgUjB~)Y  
　　tax evasion 避税 muKCCWy#  
T@\%h8@~]  
　　tax base 税基 nZ8f}R!f:  
Vf] ;hm  
　　refund after collection 先征后退 d0 qc%. s  
T
xXX}6  
　　withhold and remit tax 代扣代缴 )w'GnUqWz  
h;S?  
　　collect and remit tax 代收代缴 '(!
U5j  
e]@R'oM?#`  
　　income from authors remuneration 稿酬所得 mr\C  
G "`t$=0  
　　income from remuneration for personal service 劳务报酬所得 LQ3J$N  
Tg\wBhJr|  
　　income from lease of property 财产租赁所得 z<,rE  
j]bNOC2.L  
　　income from transfer of property 财产转让所得 J\c\
Ar:  
u:GDM  
　　contingent income 偶然所得 "6zf-++%  
diDB>W  
　　resident 居民 k~HS_b*]d  
qjI.Sr70  
　　non-resident 非居民 h1jEulcMtq  
pA?2UZ  
　　tax year 纳税年度 bA8RoC  
]iE)8X  
　　temporary trips out of 临时离境 Yo;Mexo!  
MZK%IC>  
　　flat rate 比例税率 BNpc-O~  
DZ5QC  aA  
　　withholding income tax 预提税 ypV>*  
{&d )O  
　　withholding at source 源泉扣缴 6UnWtLE  
x>m=n_  
　　State Treasury 国库 ~;P>} |6Y  
4NxI:d$&*  
　　tax preference 税收优惠 Ab/KVB  
UTph(U#  
　　the first profit-making year 第一个获利年度 V.^Z)iNf^  
AxZaV;%*  
　　refund of the income tax paid on the reinvested amount 再投资退税 N,~"8YSo  
=%ZR0cWPoI  
　　export-oriented enterprise 出口型企业 Qa-~x8]  
>nOzz0,  
　　technologically advanced enterprise 先进技术企业 gq[`g=x  
".:]?Lvt  
　　Special Economic Zone 经济特区 >P[BwL]