[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 qVD!/;l  
　　Local Taxation bureau 地方税务局 *_/eAi/WG  
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　　Business Tax 营业税 sJI-  
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　　Individual Income Tax 个人所得税 ooU
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　　Income Tax for Enterprises企业所得税 w4fJ`
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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 ,gL)~6!A  
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　　tax returns filing 纳税申报 95?5=TF  
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　　taxes payable 应交税金 `b#nC[b6|v  
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　　the assessable period for tax payment 纳税期限 r< ?o}Qq  
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　　the timing of tax liability arising 纳税义务发生时间 o eJC  
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　　consolidate reporting 合并申报 r6`^>c  
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　　the local competent tax authority 当地主管税务机关 FM"GK '  
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　　the outbound business activity 外出经营活动 *Nf4bH%MN  
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　　Tax Inspection Report 纳税检查报告 j^$3vj5E[  
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　　tax avoidance 逃税 HDSA]{:sl  
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　　tax evasion 避税 +NLQYuN  
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　　tax base 税基 g"Q} h  
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　　refund after collection 先征后退 +1+A3
 
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　　withhold and remit tax 代扣代缴 t.>te'DK/  
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　　collect and remit tax 代收代缴 ."F'5eTT~  
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　　income from authors remuneration 稿酬所得 l
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　　income from remuneration for personal service 劳务报酬所得 `Dz]z_  
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　　income from lease of property 财产租赁所得 e"o6C\c  
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　　income from transfer of property 财产转让所得 e}?1T7NPG]  
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　　contingent income 偶然所得 l?@MUsg+
 
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　　resident 居民 CSG+bqUG  
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　　non-resident 非居民 ^
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　　tax year 纳税年度 L.IoGUxD  
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　　temporary trips out of 临时离境 "5o;z@(  
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　　flat rate 比例税率 ~C/Yv&58  
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　　withholding income tax 预提税 >Bh)7>`3c  
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　　withholding at source 源泉扣缴 9
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　　State Treasury 国库 ^(dGO)/  
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　　tax preference 税收优惠 .-('C> @  
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　　the first profit-making year 第一个获利年度 >YJ8u{Z{o  
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　　refund of the income tax paid on the reinvested amount 再投资退税 Rm,[D)D^0N  
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　　export-oriented enterprise 出口型企业 =2.tu*!C  
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　　technologically advanced enterprise 先进技术企业 iioct_7,g<  
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　　Special Economic Zone 经济特区 >0Fxyv8