[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 t-FrF</0  
　　Local Taxation bureau 地方税务局 gC@
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　　Business Tax 营业税 q_6<}2m,U  
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　　Individual Income Tax 个人所得税 bmC{d  
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　　Income Tax for Enterprises企业所得税 c"'JMq  
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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 *=QWx[K|  
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　　tax returns filing 纳税申报 ~
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　　taxes payable 应交税金 CIt@xi#I  
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　　the assessable period for tax payment 纳税期限
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　　the timing of tax liability arising 纳税义务发生时间 d_Y7/_i  
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　　consolidate reporting 合并申报 'k$j^|r>  
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　　the local competent tax authority 当地主管税务机关 z!9w Lo^r  
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　　the outbound business activity 外出经营活动 d>Np; "  
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　　Tax Inspection Report 纳税检查报告 >x1?t  
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　　tax avoidance 逃税 oGZ%w4T  
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　　tax evasion 避税 `oH6'+fT`;  
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　　tax base 税基 "M:0lUy  
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　　refund after collection 先征后退 *p%=u>?&  
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　　withhold and remit tax 代扣代缴 |NWo.j>4-  
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　　collect and remit tax 代收代缴 n#5%{e>  
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　　income from authors remuneration 稿酬所得 h-:te9p6>4  
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　　income from remuneration for personal service 劳务报酬所得 u"1Zv!  
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　　income from lease of property 财产租赁所得 5@@ilvwzz  
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　　income from transfer of property 财产转让所得 ??`zW  
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　　contingent income 偶然所得 Dj@7vM%_  
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　　resident 居民 NXD
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　　non-resident 非居民 !@kwHJkv  
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　　tax year 纳税年度 rXu^]CK *G  
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　　temporary trips out of 临时离境 TW}nO|qw  
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　　flat rate 比例税率 1$ C\`  
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　　withholding income tax 预提税 0T7""^'&  
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　　withholding at source 源泉扣缴 ,O/ t6'  
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　　State Treasury 国库 iqPMCOPZ  
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　　tax preference 税收优惠 .a`(?pPr,  
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　　the first profit-making year 第一个获利年度 $UGX vCR  
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　　refund of the income tax paid on the reinvested amount 再投资退税 {]6Pd`-  
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　　export-oriented enterprise 出口型企业 z<9wh2*M  
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　　technologically advanced enterprise 先进技术企业 8%D 2G i  
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　　Special Economic Zone 经济特区 YRm6~c