[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 ~]#-S20  
　　Local Taxation bureau 地方税务局 o>nw~_ H\  
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　　Business Tax 营业税 {8qcM8  
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　　Individual Income Tax 个人所得税 .zl[nx[9"D  
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　　Income Tax for Enterprises企业所得税 *N4/M%1P  
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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 0g6sGz=  
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　　tax returns filing 纳税申报 zc=G4F01  
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　　taxes payable 应交税金 x`FTy&g  

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　　the assessable period for tax payment 纳税期限 iqdU?&.;  
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　　the timing of tax liability arising 纳税义务发生时间 #
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　　consolidate reporting 合并申报 pW@W-k:u  
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　　the local competent tax authority 当地主管税务机关 :* &c'  
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　　the outbound business activity 外出经营活动 P9qIq]M  
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　　Tax Inspection Report 纳税检查报告 |U;O HS  
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　　tax avoidance 逃税 54Rp0otv  
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　　tax evasion 避税 9unRMvE u  
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　　tax base 税基 MJqWc6{ n  
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　　refund after collection 先征后退 m7y[Y  
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　　withhold and remit tax 代扣代缴 8Th,C{  
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　　collect and remit tax 代收代缴 -e}(\  
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　　income from authors remuneration 稿酬所得 B~ i  
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　　income from remuneration for personal service 劳务报酬所得
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　　income from lease of property 财产租赁所得 "FA.T7G  
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　　income from transfer of property 财产转让所得 _"B.V(  
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　　contingent income 偶然所得 !hZ: \&V  
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　　resident 居民 ,>rvl P  
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　　non-resident 非居民 5v)bs\x6  
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　　tax year 纳税年度 YLQ0UeDN'  
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　　temporary trips out of 临时离境 r9&m^,U  
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　　flat rate 比例税率 y)&K9 I  
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　　withholding income tax 预提税 )Ln".B u,  
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　　withholding at source 源泉扣缴 }R#W<4:  
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　　State Treasury 国库 p__wBUB  
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　　tax preference 税收优惠 ltgtD k  
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　　the first profit-making year 第一个获利年度 Jg[Ao#,==  
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　　refund of the income tax paid on the reinvested amount 再投资退税 F""9O6u  
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　　export-oriented enterprise 出口型企业 [z2UfHpt~  
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　　technologically advanced enterprise 先进技术企业 C$6FI
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　　Special Economic Zone 经济特区 XP?jsBE