[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 Y=Z1Tdxa|  
　　Local Taxation bureau 地方税务局 M,j(=hRJ/E  
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　　Business Tax 营业税 &Gm$:T'~  
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　　Individual Income Tax 个人所得税 iFSJL,QZ3  
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　　Income Tax for Enterprises企业所得税 oIGrA-T}  
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　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 #X: 'aj98  
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　　tax returns filing 纳税申报 A392=:N+Q  
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　　taxes payable 应交税金 x\?;=@AW  
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　　the assessable period for tax payment 纳税期限 -K(fh#<6KO  
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　　the timing of tax liability arising 纳税义务发生时间 8$|8`;I(  
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　　consolidate reporting 合并申报 |W$DVRA  
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　　the local competent tax authority 当地主管税务机关 rzrl>9 h  
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　　the outbound business activity 外出经营活动 OE)~yKy  
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　　Tax Inspection Report 纳税检查报告 {^{p,9  
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　　tax avoidance 逃税 IUGz =%[  
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　　tax evasion 避税 c~
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　　tax base 税基 qLncn}oNM  
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　　refund after collection 先征后退 d-bqL:/  
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　　withhold and remit tax 代扣代缴 Zn:R PMk*  
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　　collect and remit tax 代收代缴 zWw2
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　　income from authors remuneration 稿酬所得 Gy1xG.yM~  
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　　income from remuneration for personal service 劳务报酬所得 tC8(XMVx  
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　　income from lease of property 财产租赁所得 m,3er*t{  
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　　income from transfer of property 财产转让所得 ^\ ?O4,L  
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　　contingent income 偶然所得 -@^Zq}  
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　　resident 居民 I3u{zHVwI  
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　　non-resident 非居民 1rw0sAuGy  
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　　tax year 纳税年度 +y[@T6_  
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　　temporary trips out of 临时离境 rh2LGuo4m  
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　　flat rate 比例税率 8B!aO/Km  
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　　withholding income tax 预提税 MFJE6ei  
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　　withholding at source 源泉扣缴 Rg29  
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　　State Treasury 国库 /4=-b_2Y~  
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　　tax preference 税收优惠 Q^}%c U0  
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　　the first profit-making year 第一个获利年度 RKd  
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　　refund of the income tax paid on the reinvested amount 再投资退税 O@8pC+#`Z  
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　　export-oriented enterprise 出口型企业 ir>]r<Zl  
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　　technologically advanced enterprise 先进技术企业 Mro4`GL  
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　　Special Economic Zone 经济特区 ;S
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