[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 Tp&03  
　　Local Taxation bureau 地方税务局 %:2<'s2Si  
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　　Business Tax 营业税 EM+#h'%-  
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　　Individual Income Tax 个人所得税 ML!Zm[I9  
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　　Income Tax for Enterprises企业所得税 _Kg:jal  
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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 't:|>;Wx  
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　　tax returns filing 纳税申报 &{?*aK&%3l  
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　　taxes payable 应交税金 )>$@cH  
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　　the assessable period for tax payment 纳税期限 V8w!yc  
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　　the timing of tax liability arising 纳税义务发生时间 <J4|FOz!=  
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　　consolidate reporting 合并申报 ."<mL}Fi(  
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　　the local competent tax authority 当地主管税务机关 T> cvV  
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　　the outbound business activity 外出经营活动 h=uwOi6}  
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　　Tax Inspection Report 纳税检查报告 fGDR<t3yiQ  
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　　tax avoidance 逃税 GE]cH6E
 
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　　tax evasion 避税 u6{=Z:  
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　　tax base 税基 G:NI+E"]  
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　　refund after collection 先征后退 hm"i\JZ3N  
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　　withhold and remit tax 代扣代缴 kZXsL
 
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　　collect and remit tax 代收代缴 5|>FM&  
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　　income from authors remuneration 稿酬所得 >6ul\xMU  
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　　income from remuneration for personal service 劳务报酬所得 J0@<6~V6o  
al<[iZ  
　　income from lease of property 财产租赁所得 iq_y80g`8h  
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　　income from transfer of property 财产转让所得 2JNO@  
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　　contingent income 偶然所得 >CtT_yhx  
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　　resident 居民 jU\vg;nr  
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　　non-resident 非居民 |F_Z  
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　　tax year 纳税年度 v0762w  
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　　temporary trips out of 临时离境 n\8
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　　flat rate 比例税率 J ik+t\A  
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　　withholding income tax 预提税 W`HO Q  
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　　withholding at source 源泉扣缴 i7g+8zd8d  
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　　State Treasury 国库 kigq(a  
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　　tax preference 税收优惠 HPT{83  
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　　the first profit-making year 第一个获利年度 thW QU"z4  
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　　refund of the income tax paid on the reinvested amount 再投资退税 rv>K0= t0  
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　　export-oriented enterprise 出口型企业 hs'J'~a  
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　　technologically advanced enterprise 先进技术企业 Rv R,V  
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　　Special Economic Zone 经济特区 "Uy==~