[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 @:zC!dR)G  
　　Local Taxation bureau 地方税务局 ;&j'`t P  
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　　Business Tax 营业税 yT/rH- j;5  
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　　Individual Income Tax 个人所得税 2@a'n@-  
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　　Income Tax for Enterprises企业所得税 K7&]|^M9  
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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 B@-\. m  
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　　tax returns filing 纳税申报 @M\JzV4 A[  
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　　taxes payable 应交税金 K;"H$0!9  
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　　the assessable period for tax payment 纳税期限 *
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　　the timing of tax liability arising 纳税义务发生时间 X{#^O/  
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　　consolidate reporting 合并申报 `S((F|Ty=;  
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　　the local competent tax authority 当地主管税务机关 ]CP5s5  
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　　the outbound business activity 外出经营活动 E4Q`)6]0  
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　　Tax Inspection Report 纳税检查报告 ^iEf"r  
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　　tax avoidance 逃税 {($mLfC4  
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　　tax evasion 避税 ]rGd!"q  
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　　tax base 税基 vhOh3  
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　　refund after collection 先征后退 puMVvo  
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　　withhold and remit tax 代扣代缴 7x`$A  
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　　collect and remit tax 代收代缴 _~Od G  
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　　income from authors remuneration 稿酬所得 bzpi7LKN  
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　　income from remuneration for personal service 劳务报酬所得 P:6K  
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　　income from lease of property 财产租赁所得 BpA7 z/  
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　　income from transfer of property 财产转让所得 * g+v*q X  
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　　contingent income 偶然所得 ui8$F "I*  
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　　resident 居民 ?z)
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　　non-resident 非居民 r|Uz?  
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　　tax year 纳税年度 =:T"naY(  
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　　temporary trips out of 临时离境 2FL_!;p;2E  
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　　flat rate 比例税率 T\zn&6  
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　　withholding income tax 预提税 q@1A2L\Om  
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　　withholding at source 源泉扣缴 "j`T'%EV  
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　　State Treasury 国库 dG3?(}p+  
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　　tax preference 税收优惠 i]zh8|">  
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　　the first profit-making year 第一个获利年度 0*^f EoV  
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　　refund of the income tax paid on the reinvested amount 再投资退税 hBZh0xy  
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　　export-oriented enterprise 出口型企业 ;,/G*`81B  
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　　technologically advanced enterprise 先进技术企业 QncjSaEE  
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　　Special Economic Zone 经济特区 iw(`7(*