[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 YJ;j x0  
　　Local Taxation bureau 地方税务局 !>e5z|1   
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　　Business Tax 营业税 (''M{n  
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　　Individual Income Tax 个人所得税 k25WucQ  
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　　Income Tax for Enterprises企业所得税 x-AZ%)N9  
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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 u a~CEs  
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　　tax returns filing 纳税申报 *WIj4G.d  
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　　taxes payable 应交税金 I*IhwJFl/  
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　　the assessable period for tax payment 纳税期限 b r^_'1  
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　　the timing of tax liability arising 纳税义务发生时间 OV%Q3$15  
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　　consolidate reporting 合并申报 u9}
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　　the local competent tax authority 当地主管税务机关 NyVnA  
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　　the outbound business activity 外出经营活动 B,K>rCZ/  
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　　Tax Inspection Report 纳税检查报告 l
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　　tax avoidance 逃税 KTn}w:+B\  
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　　tax evasion 避税 hlJq-*6'  
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　　tax base 税基 <oWB0%  
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　　refund after collection 先征后退 "ajj
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　　withhold and remit tax 代扣代缴 /qx0TDB  
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　　collect and remit tax 代收代缴 &g.+V/<[  
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　　income from authors remuneration 稿酬所得 S
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　　income from remuneration for personal service 劳务报酬所得 d8m6B6 CW  
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　　income from lease of property 财产租赁所得 Mnz!nWhk  
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　　income from transfer of property 财产转让所得 VH(S=G5Yb  
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　　contingent income 偶然所得 Pp|*J^U 4  
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　　resident 居民 V\{tmDE  
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　　non-resident 非居民 ~-dV^SO  
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　　tax year 纳税年度 7\9 >a  
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　　temporary trips out of 临时离境 <6fv1d+v  
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　　flat rate 比例税率 X*,%&6O*  
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　　withholding income tax 预提税 Wa1, p  
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　　withholding at source 源泉扣缴 }Y*VAnY6;  
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　　State Treasury 国库 K"0PTWt  
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　　tax preference 税收优惠 PIWux{  
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　　the first profit-making year 第一个获利年度 T<L^N+<,{N  
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　　refund of the income tax paid on the reinvested amount 再投资退税 UH"#2< |b  
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　　export-oriented enterprise 出口型企业 !Yw3 d   
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　　technologically advanced enterprise 先进技术企业 n f.wCtf].  
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　　Special Economic Zone 经济特区 `KCh*i