[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 ~Za
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　　Local Taxation bureau 地方税务局 bt SR tf  
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　　Business Tax 营业税 _r#Z}HK  
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　　Individual Income Tax 个人所得税 'JtBZFq  
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　　Income Tax for Enterprises企业所得税 v4<nI;Ux  
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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 +SzU  
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　　tax returns filing 纳税申报 ?9vuuIE  
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　　taxes payable 应交税金 {'flJ5]  
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　　the assessable period for tax payment 纳税期限 j{ ]I]\=?  
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　　the timing of tax liability arising 纳税义务发生时间 xa'*P=<)C'  
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　　consolidate reporting 合并申报 k:i4=5^*GX  
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　　the local competent tax authority 当地主管税务机关 t
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　　the outbound business activity 外出经营活动 =}^9 wP  
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　　Tax Inspection Report 纳税检查报告 @)F)S7  
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　　tax avoidance 逃税 !vi>U|rh  
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　　tax evasion 避税 -]Bq|qTH[(  
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　　tax base 税基 |T /ZL!  
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　　refund after collection 先征后退 3m[vXr?  
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　　withhold and remit tax 代扣代缴 -:^U_FL8un  
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　　collect and remit tax 代收代缴 YR k(u7:0  
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　　income from authors remuneration 稿酬所得 Ju
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　　income from remuneration for personal service 劳务报酬所得 0|qAxR-  
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　　income from lease of property 财产租赁所得 ~%F9%=  
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　　income from transfer of property 财产转让所得 1.JK33  
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　　contingent income 偶然所得 *-WpZGh  
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　　resident 居民 @n/\L<]t  
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　　non-resident 非居民 udH7}K v  
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　　tax year 纳税年度 D8Ic?:iX[  
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　　temporary trips out of 临时离境 iXkF1r]i  
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　　flat rate 比例税率 LP^$AAy  
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　　withholding income tax 预提税 G't$Qx,IC  
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　　withholding at source 源泉扣缴 Ib!RD/  
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　　State Treasury 国库 (#c*M?g3  
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　　tax preference 税收优惠 \sixI;-2  
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　　the first profit-making year 第一个获利年度 Po;W'7"Po`  
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　　refund of the income tax paid on the reinvested amount 再投资退税 ^e5=hH-%  
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　　export-oriented enterprise 出口型企业 \\ij(>CI  
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　　technologically advanced enterprise 先进技术企业 !n!*/ [}X  
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　　Special Economic Zone 经济特区 (/YHk`v2