[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{c}Y&@  
　　Local Taxation bureau 地方税务局 6;frIl;  
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　　Business Tax 营业税 <C%-IZv$  
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　　Individual Income Tax 个人所得税 G*i#\   
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　　Income Tax for Enterprises企业所得税 7&V^BW  
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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 `l2<  
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　　tax returns filing 纳税申报 BddECY,z  
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　　taxes payable 应交税金 /Jf`x>eiH  
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　　the assessable period for tax payment 纳税期限 &17,]#3  
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　　the timing of tax liability arising 纳税义务发生时间 ;K\N  

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　　consolidate reporting 合并申报 uuYH6bw*d  
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　　the local competent tax authority 当地主管税务机关 I.+)sB?5  
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　　the outbound business activity 外出经营活动 BX(d"z b<  
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　　Tax Inspection Report 纳税检查报告
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　　tax avoidance 逃税 ix7 e])m(  
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　　tax evasion 避税 _Sgk^i3v  
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　　tax base 税基 6!%d-Z7)  
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　　refund after collection 先征后退 e*2&s5 #RT  
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　　withhold and remit tax 代扣代缴 2r}uE
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　　collect and remit tax 代收代缴 m/hi~.D9  
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　　income from authors remuneration 稿酬所得 ?[S >&Vq  
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　　income from remuneration for personal service 劳务报酬所得 0^y@p&;/.  
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　　income from lease of property 财产租赁所得 1%hM8:)i_  
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　　income from transfer of property 财产转让所得 g)9JO6]  
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　　contingent income 偶然所得 |c oEBFG  
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　　resident 居民 I,<>%Z|'  
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　　non-resident 非居民 p_5>?[TW:  
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　　tax year 纳税年度 otz_nF;E  
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　　temporary trips out of 临时离境 F8S~wW=\w  
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　　flat rate 比例税率 nI*
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　　withholding income tax 预提税 )7I.N]=  
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　　withholding at source 源泉扣缴 !#c[~erNZ  
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　　State Treasury 国库 *>GIk`!wM  
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　　tax preference 税收优惠 S< EB&P  
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　　the first profit-making year 第一个获利年度 wWJQ~i?  
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　　refund of the income tax paid on the reinvested amount 再投资退税 /OhaERv  
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　　export-oriented enterprise 出口型企业 ?GUz?'d  
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　　technologically advanced enterprise 先进技术企业 mEB2RLCM  
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　　Special Economic Zone 经济特区 vZ[$H