[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 ?VyiR40-Cx  
　　Local Taxation bureau 地方税务局 Zy>y7O(,  
~h T(uxU/  
　　Business Tax 营业税 uao#=]?)  
G6X5`eLQ  
　　Individual Income Tax 个人所得税 -I~\  
[MeFj!(  
　　Income Tax for Enterprises企业所得税 ~Vc`AcWP  
)%hW3w  
　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 L; <Pod  
eqyUI|e  
　　tax returns filing 纳税申报 v/,,z+%-  
l^__oam  
　　taxes payable 应交税金 Iz!]LW  
)OFf nKh  
　　the assessable period for tax payment 纳税期限 eX'V #K#C  
U<"k-  
　　the timing of tax liability arising 纳税义务发生时间 =V:Al   
7<LCX{Uw  
　　consolidate reporting 合并申报 2WB`+oWox  
,/dW*B  
　　the local competent tax authority 当地主管税务机关 @$;I%  
2xv[cpVi  
　　the outbound business activity 外出经营活动 $/Llzpvny  
7_L$XIa  
　　Tax Inspection Report 纳税检查报告 -E.fo._L5  
:\%ZTBLL  
　　tax avoidance 逃税 [u^~ND'  
Po\d!  
　　tax evasion 避税 C Zkmd   
V P1z"j:  
　　tax base 税基 9{-H/YS\_s  
Dt'bbX'edw  
　　refund after collection 先征后退 eo&G@zwN  
+*wo iSD  
　　withhold and remit tax 代扣代缴 tSVS ogGd  
7H?lR~w  
　　collect and remit tax 代收代缴 z
7&m,:M  
9x#Tj/5%  
　　income from authors remuneration 稿酬所得
, Q
)  
Axla@  
　　income from remuneration for personal service 劳务报酬所得 JcC2Zn6  
6U1_Wk?  
　　income from lease of property 财产租赁所得 <9S5  
 H@ sM$8  
　　income from transfer of property 财产转让所得 ~e686L0j  
n/%M9osF  
　　contingent income 偶然所得 1
;Uc-<  
oW6b3Q/B  
　　resident 居民 oKPG0iM:  
)k81   
　　non-resident 非居民 ;Ao`yC2(v  
Tzfk_h3hE  
　　tax year 纳税年度 ]<u%jTQREd  
Tz7|OV_W$  
　　temporary trips out of 临时离境 _D8:p>=  
*,,:;F^  
　　flat rate 比例税率 <=%G%V_s  
S>d7q  
　　withholding income tax 预提税 %<MI]D  
.i1|U8"X  
　　withholding at source 源泉扣缴 N({-&A.N  
`_
OB_F  
　　State Treasury 国库 5-:H  
MTn}]blH  
　　tax preference 税收优惠 fjm3X$tR  
:DFtH13qO  
　　the first profit-making year 第一个获利年度 [=>[2Ty  
e4;h*
IQK  
　　refund of the income tax paid on the reinvested amount 再投资退税 m" ]VQnQ  
C T(HTu  
　　export-oriented enterprise 出口型企业 ~oRT@E
 
'2SZ]   
　　technologically advanced enterprise 先进技术企业 .G>~xm0  
Li\b,_C  
　　Special Economic Zone 经济特区 rfV{+^T;