[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 ;zO(bj>  
　　Local Taxation bureau 地方税务局 jq&$YmWp  
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　　Business Tax 营业税 \$h LhYz-  
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　　Individual Income Tax 个人所得税 <&'r_m  
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　　Income Tax for Enterprises企业所得税 a4}2^K  
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　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 HH|&$C|64  
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　　tax returns filing 纳税申报 . SdEhW15)  
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　　taxes payable 应交税金 |8"~o u:.  
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　　the assessable period for tax payment 纳税期限 E#FyL>:.h  
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　　the timing of tax liability arising 纳税义务发生时间 FZ/l T -"  
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　　consolidate reporting 合并申报 "/?*F\5  
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　　the local competent tax authority 当地主管税务机关 QWf)5S  
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　　the outbound business activity 外出经营活动 3Fn26Rij  
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　　Tax Inspection Report 纳税检查报告 6mBX{-Z[  
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　　tax avoidance 逃税 m=S[Y^tR  
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　　tax evasion 避税 \wNn c"  
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　　tax base 税基 ~]/X,Cf  
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　　refund after collection 先征后退 g}3c r.  
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　　withhold and remit tax 代扣代缴 9,'5~+7  
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　　collect and remit tax 代收代缴 asW1GZO  
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　　income from authors remuneration 稿酬所得 r[Q$w>  
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　　income from remuneration for personal service 劳务报酬所得 =tH+e7it  
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　　income from lease of property 财产租赁所得 NI(`o8fN  
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　　income from transfer of property 财产转让所得 S53%*7K.  
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　　contingent income 偶然所得 #fGb M!3p  
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　　resident 居民 /@RnCjc'  
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　　non-resident 非居民 B dO$  
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　　tax year 纳税年度 ?GFxJ6!%I  
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　　temporary trips out of 临时离境 XU9=@y+|v  
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　　flat rate 比例税率 {|xwvTlJ  
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　　withholding income tax 预提税 M :`hb$k:  
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　　withholding at source 源泉扣缴 L''0`a. +S  
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　　State Treasury 国库 \ @N>38M  
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　　tax preference 税收优惠 #]eXI $HP  
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　　the first profit-making year 第一个获利年度 ;@d%<yMf@  
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　　refund of the income tax paid on the reinvested amount 再投资退税 pXFNK"jm  
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　　export-oriented enterprise 出口型企业 -Ez|  
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　　technologically advanced enterprise 先进技术企业 RaU.yCYyu  
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　　Special Economic Zone 经济特区 9x?;;qC"m9