[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 Z/=x(I0  
　　Local Taxation bureau 地方税务局 f]F]wg\_f  
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　　Business Tax 营业税 g`)2I+L7  
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　　Individual Income Tax 个人所得税 ;Wjb}_
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　　Income Tax for Enterprises企业所得税 {3Z&C$:s  
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　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 .Y.\D\>
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　　tax returns filing 纳税申报 Z IfhC'  
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　　taxes payable 应交税金 SJhcm x+  
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　　the assessable period for tax payment 纳税期限 6yZf
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　　the timing of tax liability arising 纳税义务发生时间 i>gbT+*E!  
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　　consolidate reporting 合并申报 9H5S@w[je  
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　　the local competent tax authority 当地主管税务机关 pNF L;k+p}  
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　　the outbound business activity 外出经营活动 V6'"J  
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　　Tax Inspection Report 纳税检查报告 Mfjj+P  
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　　tax avoidance 逃税 ^S*~<0NQ'  
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　　tax evasion 避税
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　　tax base 税基 e2|2$|  
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　　refund after collection 先征后退 =\7
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　　withhold and remit tax 代扣代缴 !K;\{/8  
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　　collect and remit tax 代收代缴 X 10(oT  
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　　income from authors remuneration 稿酬所得 ,yW BO  
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　　income from remuneration for personal service 劳务报酬所得 M{$EJS\d=  
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　　income from lease of property 财产租赁所得 XiE  
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　　income from transfer of property 财产转让所得 'r6s5 WC  
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　　contingent income 偶然所得 E/@w6uIK[  
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　　resident 居民 e_6VPVa  
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　　non-resident 非居民 zg,
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　　tax year 纳税年度 ML?%s`   
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　　temporary trips out of 临时离境 Eh\0gQ=  
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　　flat rate 比例税率 `MFw2nu@t  
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　　withholding income tax 预提税 n@[&SgZq  
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　　withholding at source 源泉扣缴 P]A>"-k  
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　　State Treasury 国库 ;pu68N(B  
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　　tax preference 税收优惠 We3Z#}X  
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　　the first profit-making year 第一个获利年度 ~[bS+]d!  
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　　refund of the income tax paid on the reinvested amount 再投资退税 42mi 7%f  
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　　export-oriented enterprise 出口型企业 46c7f*1l  
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　　technologically advanced enterprise 先进技术企业 ')%Kv`hz  
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　　Special Economic Zone 经济特区 &RQQVki3