[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 [B @j@&  
　　Local Taxation bureau 地方税务局 Z;\"pP:  
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　　Business Tax 营业税 QS*cd|7J;  
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　　Individual Income Tax 个人所得税 ](:FW '-  
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　　Income Tax for Enterprises企业所得税 ld}$Tsy0  
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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 `j}d=zZ  
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　　tax returns filing 纳税申报 =L),V~b  
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　　taxes payable 应交税金 :yjK*"T|OD  
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　　the assessable period for tax payment 纳税期限 |;m`874  
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　　the timing of tax liability arising 纳税义务发生时间 gam#6 s  
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　　consolidate reporting 合并申报 PFy;qk  
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　　the local competent tax authority 当地主管税务机关 Wo+CQH6(  
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　　the outbound business activity 外出经营活动 {a8^6dm*E  
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　　Tax Inspection Report 纳税检查报告 EQ63VF
  
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　　tax avoidance 逃税 ~uR6z//%  
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　　tax evasion 避税 kefv=n*]l  
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　　tax base 税基 a<wQzgxG  
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　　refund after collection 先征后退 N46$EsO!h  
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　　withhold and remit tax 代扣代缴 L@n6N|[_  
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　　collect and remit tax 代收代缴 W
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　　income from authors remuneration 稿酬所得 ~K-*q{6Q  
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　　income from remuneration for personal service 劳务报酬所得 TF0-?vBWh  
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　　income from lease of property 财产租赁所得 0SYf<$  
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　　income from transfer of property 财产转让所得 o47   f  
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　　contingent income 偶然所得 d9-mWz(V+  
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　　resident 居民 u2-@?yt  
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　　non-resident 非居民 k'ZUBTRq!  
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　　tax year 纳税年度 x #tu  
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　　temporary trips out of 临时离境 oa &z/`@  
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　　flat rate 比例税率 S@}B:}2  
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　　withholding income tax 预提税 tSb? ]J  
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　　withholding at source 源泉扣缴 yD[zzEuQ  
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　　State Treasury 国库 50`iCD  
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　　tax preference 税收优惠 S0N2rU  
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　　the first profit-making year 第一个获利年度 (~ ]g,*+  
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　　refund of the income tax paid on the reinvested amount 再投资退税 ke}Y
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　　export-oriented enterprise 出口型企业 `&u<aLA  
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　　technologically advanced enterprise 先进技术企业 N4a`8dS|  
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　　Special Economic Zone 经济特区 i5 L:L