[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 d,Oe3?][0p  
　　Local Taxation bureau 地方税务局 0DN&HMI#  
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　　Business Tax 营业税 bJk FCI/  
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　　Individual Income Tax 个人所得税 (`u+(M!^  
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　　Income Tax for Enterprises企业所得税 54/ZGaonz  
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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 {hm-0Q  
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　　tax returns filing 纳税申报 O;T)u4Q&3  
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　　taxes payable 应交税金 b,'rz04^  
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　　the assessable period for tax payment 纳税期限 Bo1 t}#7  
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　　the timing of tax liability arising 纳税义务发生时间 aC<fzUD;  
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　　consolidate reporting 合并申报 JeAyT48!M  
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　　the local competent tax authority 当地主管税务机关 >SS^qjh/  
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　　the outbound business activity 外出经营活动 Ik@MIxLK  
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　　Tax Inspection Report 纳税检查报告 ~q}]/0-m  
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　　tax avoidance 逃税 ]iZ-MG)J  
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　　tax evasion 避税 84s:cO  
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　　tax base 税基 :U]Pm:ivTU  
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　　refund after collection 先征后退  ZS@R?  
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　　withhold and remit tax 代扣代缴 'C;KNc  
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　　collect and remit tax 代收代缴 zE7)4!  

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　　income from authors remuneration 稿酬所得 52F3r:Rk  
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　　income from remuneration for personal service 劳务报酬所得 N]GF>kf:  
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　　income from lease of property 财产租赁所得 RhE|0N=  
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　　income from transfer of property 财产转让所得 "L9pFz</  
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　　contingent income 偶然所得 eO{2rV45O  
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　　resident 居民 SK_N|X].  
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　　non-resident 非居民 6U]r3 Rr  
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　　tax year 纳税年度 Ju.T.)H  
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　　temporary trips out of 临时离境 59?$9}o
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　　flat rate 比例税率 *O-m:M!eA  
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　　withholding income tax 预提税 j3>&Su>H4  
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　　withholding at source 源泉扣缴 V~t; J  
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　　State Treasury 国库 K=dG-
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　　tax preference 税收优惠 %
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　　the first profit-making year 第一个获利年度 mH'om SCz  
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　　refund of the income tax paid on the reinvested amount 再投资退税 " b`3
 
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　　export-oriented enterprise 出口型企业 I3Ad+]v  
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　　technologically advanced enterprise 先进技术企业 f6#1sO4"  
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　　Special Economic Zone 经济特区 XZ/cRE z^s