[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 L3AwL)I   
　　Local Taxation bureau 地方税务局 R*X2Z {n  
/>C~a]}  
　　Business Tax 营业税 guv@t&;t0  
GcnY=%L?  
　　Individual Income Tax 个人所得税 9^u?v`!  
O[!o1.  
　　Income Tax for Enterprises企业所得税 U3}R^W~eb  
f[b YjIX  
　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 $T6Qg(p  
?_aR-[XRg  
　　tax returns filing 纳税申报 $1+K}tP  
.jp]S4~  
　　taxes payable 应交税金 lQBM0|n  
W[Bu&?h$  
　　the assessable period for tax payment 纳税期限 ~-5@- V  
$hSZ@w|IF  
　　the timing of tax liability arising 纳税义务发生时间 1c#'5~nB  
-`OR6jd  
　　consolidate reporting 合并申报 86#mmm)  
>x4[7YAU{  
　　the local competent tax authority 当地主管税务机关 #ja`+w}  
]%|WE  
　　the outbound business activity 外出经营活动 %v[Kk-d  
|8 bO5l:  
　　Tax Inspection Report 纳税检查报告 `fZD%o3l  
cO,V8#H  
　　tax avoidance 逃税 (:QQ7xc{}  
4_+P
v6  
　　tax evasion 避税 W(h8!}  
<(4#4=ivP  
　　tax base 税基 A[kH_{to;  
pm]DxJ@  
　　refund after collection 先征后退 pFTlhj)1  

L\NZDkd  
　　withhold and remit tax 代扣代缴 Jv<$AI  
5L}>+js2  
　　collect and remit tax 代收代缴 NOr <,  
{R-82%X  
　　income from authors remuneration 稿酬所得 'd#\7J>d  
7 sc<dM  
　　income from remuneration for personal service 劳务报酬所得 8ts+'65|F  
6_<s=nTX  
　　income from lease of property 财产租赁所得 ^2^|AXNES  
6WN(22Io  
　　income from transfer of property 财产转让所得 iv:/g|MBI&  
~sIGI?5f  
　　contingent income 偶然所得 :e]9T3Q  
5
n+ e  
　　resident 居民 wD],{y  
#)0Tt>d6  
　　non-resident 非居民 ~r^5-\[hZ  
) wY!/
&  
　　tax year 纳税年度 J+b!6t}mZn  
dA1 C)gLi  
　　temporary trips out of 临时离境 xN3 [Kp  
Q_aqX(ig  
　　flat rate 比例税率 BKQIo)g.G  
*)bd1B#  
　　withholding income tax 预提税 d)0LVa(  
8.CKH4h  
　　withholding at source 源泉扣缴 =r@gJw:B  

/*AJr  
　　State Treasury 国库 sr+gD*@h  
h zZ-$IX X  
　　tax preference 税收优惠 +Cf0Y2*@hM  
N(:nF5>_  
　　the first profit-making year 第一个获利年度 ^+.t-3|U  
.vN%UNu  
　　refund of the income tax paid on the reinvested amount 再投资退税 L iZdRr  
M_h8#7{G  
　　export-oriented enterprise 出口型企业 Qq T/1^imS  
C[xJU6z  
　　technologically advanced enterprise 先进技术企业 i)7n
c  
`u#;MUg  
　　Special Economic Zone 经济特区 4r1<,{gCS