[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 '7/
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　　Local Taxation bureau 地方税务局 REYvFx?i  
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　　Business Tax 营业税 w%plK6:6  
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　　Individual Income Tax 个人所得税 #"lb9._M  
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　　Income Tax for Enterprises企业所得税 1KbZ6Msy  
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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 |TP,  
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　　tax returns filing 纳税申报 .@%L8_sMR  
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　　taxes payable 应交税金 /CMgWGI  
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　　the assessable period for tax payment 纳税期限 F_9 4k  
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　　the timing of tax liability arising 纳税义务发生时间 3 o$zT9j  
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　　consolidate reporting 合并申报 EI7n|X a1q  
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　　the local competent tax authority 当地主管税务机关 
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　　the outbound business activity 外出经营活动 'S9o!hb'@  

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　　Tax Inspection Report 纳税检查报告 }A,!|m4  
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　　tax avoidance 逃税 |JF,n~n  
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　　tax evasion 避税 /9&!
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　　tax base 税基 jf`w8 *R  
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　　refund after collection 先征后退 oA@M =  
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　　withhold and remit tax 代扣代缴 ?jUgDwc(w  
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　　collect and remit tax 代收代缴 li v=q  
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　　income from authors remuneration 稿酬所得 ~ tyqvHC  
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　　income from remuneration for personal service 劳务报酬所得 2>o^@4PnZ  
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　　income from lease of property 财产租赁所得 )^AZmUYZ  
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　　income from transfer of property 财产转让所得 o$l8"Uv  
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　　contingent income 偶然所得 LH)1IGAx2y  
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　　resident 居民 dsx<ZwZN>  
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　　non-resident 非居民 fS/:OnH  
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　　tax year 纳税年度 ZD'mwj+K  
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　　temporary trips out of 临时离境 EyVu-4L:#  
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　　flat rate 比例税率 .\T!oSb4[  
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　　withholding income tax 预提税 pZopdEFDK|  
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　　withholding at source 源泉扣缴 NJgu`@YoI  
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　　State Treasury 国库 I&#:/|{: 5  
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　　tax preference 税收优惠 w(aj'i  
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　　the first profit-making year 第一个获利年度 NQ;X|$!zH  
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　　refund of the income tax paid on the reinvested amount 再投资退税 R*2N\2  
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　　export-oriented enterprise 出口型企业 CEkUXsp  
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　　technologically advanced enterprise 先进技术企业 , +J)`+pJx  
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　　Special Economic Zone 经济特区 %q3`k#?<