[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 e-meUf9  
　　Local Taxation bureau 地方税务局 a'~y'6  
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　　Business Tax 营业税 SSC!BcC1  
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　　Individual Income Tax 个人所得税 5!%/j,?  
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　　Income Tax for Enterprises企业所得税 /L Tyiiz6  
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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 " <AljgF  
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　　tax returns filing 纳税申报 FvP1;E  
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　　taxes payable 应交税金 sva$@y7b  
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　　the assessable period for tax payment 纳税期限 y70gNPuTOD  
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　　the timing of tax liability arising 纳税义务发生时间 5xKR ]u  
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　　consolidate reporting 合并申报 "YZ`g}sG  
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　　the local competent tax authority 当地主管税务机关 _ji%BwJ  
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　　the outbound business activity 外出经营活动 1vb0G;a;|  
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　　Tax Inspection Report 纳税检查报告 pn|{P<b\  
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　　tax avoidance 逃税 uuB\~ #?T  
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　　tax evasion 避税 h]$zub
 
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　　tax base 税基 _,Y79 b6  
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　　refund after collection 先征后退 39CPFgi<l*  
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　　withhold and remit tax 代扣代缴 >MH@FnUL  
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　　collect and remit tax 代收代缴 Lf9h;z>#  
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　　income from authors remuneration 稿酬所得 bcfOpA  
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　　income from remuneration for personal service 劳务报酬所得 bE"CSK#  
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　　income from lease of property 财产租赁所得 *<1m 2t>.  
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　　income from transfer of property 财产转让所得 ~Ua0pS?  
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　　contingent income 偶然所得 ImVe71mh  
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　　resident 居民 =JkSq J)?  
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　　non-resident 非居民 |zE7W  
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　　tax year 纳税年度 B7;MY6h#  
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　　temporary trips out of 临时离境 J2rH<Fd[up  
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　　flat rate 比例税率 *h1@eJHMz  
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　　withholding income tax 预提税 >e%Po,Fg$  
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　　withholding at source 源泉扣缴 uJizR F  
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　　State Treasury 国库 ~7v^7;tT  
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　　tax preference 税收优惠 hS  Sq=(S  
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　　the first profit-making year 第一个获利年度 5:wf"3%%  
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　　refund of the income tax paid on the reinvested amount 再投资退税 NNX/2  
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　　export-oriented enterprise 出口型企业 9 +6"<r!  
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　　technologically advanced enterprise 先进技术企业 +;T%7j"wz  
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　　Special Economic Zone 经济特区 i~4Kek6,I