[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 2ih}?
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　　Local Taxation bureau 地方税务局 4RctYMz  
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　　Business Tax 营业税 ..Dm@m}  
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　　Individual Income Tax 个人所得税 iOfO+3'Z_U  
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　　Income Tax for Enterprises企业所得税 r]- n,  
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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 //N="9)@  
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　　tax returns filing 纳税申报 ]["%e9#aX  
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　　taxes payable 应交税金 T*@o?U  
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　　the assessable period for tax payment 纳税期限 /pkN=OBR  
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　　the timing of tax liability arising 纳税义务发生时间 ]@21KO  
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　　consolidate reporting 合并申报 /JRZ?/<1  
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　　the local competent tax authority 当地主管税务机关 CAx$A[f<  
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　　the outbound business activity 外出经营活动 I++ Le%w  
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　　Tax Inspection Report 纳税检查报告 x]`F#5j  
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　　tax avoidance 逃税 @r[SqGa:  
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　　tax evasion 避税 Pc&dU1  
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　　tax base 税基 OLt0Q.{  
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　　refund after collection 先征后退 EdqB4-#7  
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　　withhold and remit tax 代扣代缴 g$2#TW W5  
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　　collect and remit tax 代收代缴 F,)+9/S&  
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　　income from authors remuneration 稿酬所得 }D!tB  
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　　income from remuneration for personal service 劳务报酬所得 lvODhoT  
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　　income from lease of property 财产租赁所得 CAviP61T  
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　　income from transfer of property 财产转让所得 u0<yGsEGD  
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　　contingent income 偶然所得 ]v5/K  
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　　resident 居民 |15!D  
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　　non-resident 非居民 bBc<p{
  
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　　tax year 纳税年度 `-CN\  
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　　temporary trips out of 临时离境 \tvL<U"'  
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　　flat rate 比例税率 raOu
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　　withholding income tax 预提税 dZIbajs'  
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　　withholding at source 源泉扣缴 9[X'9*,  
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　　State Treasury 国库 t}I@Rmso  
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　　tax preference 税收优惠 P5B,= K>r  
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　　the first profit-making year 第一个获利年度 G"m0[|XH  
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　　refund of the income tax paid on the reinvested amount 再投资退税 {T^D&i# o  
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　　export-oriented enterprise 出口型企业 un!v1g9O  
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　　technologically advanced enterprise 先进技术企业 oLR/\Y(  
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　　Special Economic Zone 经济特区 %U}6(~