[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

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　　Local Taxation bureau 地方税务局 +tt!xfy  
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　　Business Tax 营业税 tZx}/&m-  
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　　Individual Income Tax 个人所得税 l['p^-I  
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　　Income Tax for Enterprises企业所得税 gB%"J
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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 0nBDF79  
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　　tax returns filing 纳税申报 I5QtPqB>  
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　　taxes payable 应交税金 Kwm_Y5`A
 
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　　the assessable period for tax payment 纳税期限 @@-TW`G7  
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　　the timing of tax liability arising 纳税义务发生时间 ~K5A$s2  
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　　consolidate reporting 合并申报 G$KQgUN~[  
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　　the local competent tax authority 当地主管税务机关 ZI4dD.B  
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　　the outbound business activity 外出经营活动 )/[L)-~y~  
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　　Tax Inspection Report 纳税检查报告 9Nna-}e?W  
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　　tax avoidance 逃税 ^7i7yM}6(  
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　　tax evasion 避税 \M|:EG%  
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　　tax base 税基 +e.w]\}  
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　　refund after collection 先征后退 LXJ;8uW2y  
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　　withhold and remit tax 代扣代缴 ?F!c"+C  
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　　collect and remit tax 代收代缴 ,uNJz-B8  
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　　income from authors remuneration 稿酬所得 IsJx5GO  
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　　income from remuneration for personal service 劳务报酬所得 5`:d$rv  
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　　income from lease of property 财产租赁所得 ?*xH HI/  
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　　income from transfer of property 财产转让所得 =-r); d   
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　　contingent income 偶然所得 f9<"  
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　　resident 居民 UU[z\^w| E  
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　　non-resident 非居民 u)r:0;5  
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　　tax year 纳税年度 _emW#*V  
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　　temporary trips out of 临时离境 KZcmNli&A  
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　　flat rate 比例税率 AOKC1iD%Y  
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　　withholding income tax 预提税 x H=15JY1W  
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　　withholding at source 源泉扣缴 75>Ok/  
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　　State Treasury 国库 S-Bx`e9'  
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　　tax preference 税收优惠 |#SZdXg  
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　　the first profit-making year 第一个获利年度 VlL%dN; 0  
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　　refund of the income tax paid on the reinvested amount 再投资退税 f{[0;qDJ  
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　　export-oriented enterprise 出口型企业 "dDrw ]P;  
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　　technologically advanced enterprise 先进技术企业 5F ^VvzNn  
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　　Special Economic Zone 经济特区 g3{UP]Z71