[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 oU{-B$w  
　　Local Taxation bureau 地方税务局 l.t.,:  
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　　Business Tax 营业税 rBL_]\$7}  
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　　Individual Income Tax 个人所得税 VE+ p&0  
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　　Income Tax for Enterprises企业所得税 v+, w{~7RH  
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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 _M[[o5{  
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　　tax returns filing 纳税申报 uc `rt"  
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　　taxes payable 应交税金 P|QnZ){  
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　　the assessable period for tax payment 纳税期限 Tr+Y@]"  
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　　the timing of tax liability arising 纳税义务发生时间 "\P~Re"EH  
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　　consolidate reporting 合并申报 =I*ZOE3n  
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　　the local competent tax authority 当地主管税务机关 .M#>@~XR  
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　　the outbound business activity 外出经营活动 @;-Un/'C;7  
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　　Tax Inspection Report 纳税检查报告 B=qRZA!DQ?  
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　　tax avoidance 逃税 !N2 n@bo  
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　　tax evasion 避税 J*kzJ{vwy*  
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　　tax base 税基 dXSb%ho  
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　　refund after collection 先征后退 s#CEhb  
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　　withhold and remit tax 代扣代缴 eFI
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　　collect and remit tax 代收代缴 VHkrPJ[  
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　　income from authors remuneration 稿酬所得 h3ZL0Fi*  
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　　income from remuneration for personal service 劳务报酬所得 j;c^pLUP  
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　　income from lease of property 财产租赁所得 HGMH g  
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　　income from transfer of property 财产转让所得 LGue=Hkp  
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　　contingent income 偶然所得 PbC>v  
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　　resident 居民 &_TjRj"  

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　　non-resident 非居民 T_ #oMXZ/  
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　　tax year 纳税年度 I>\?t4t  
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　　temporary trips out of 临时离境 \{^yB4F_Z  
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　　flat rate 比例税率 #8HXR3L5=!  
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　　withholding income tax 预提税 :9< r(22  
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　　withholding at source 源泉扣缴 4E94W,1%,Y  
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　　State Treasury 国库 8-#2?=  
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　　tax preference 税收优惠 (9lx5  
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　　the first profit-making year 第一个获利年度 0X6o  
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　　refund of the income tax paid on the reinvested amount 再投资退税 qf
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　　export-oriented enterprise 出口型企业 2fA9L _:0  
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　　technologically advanced enterprise 先进技术企业 fN>|X\-  
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　　Special Economic Zone 经济特区 -w0>4JDs