[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 5N[9 vW  
　　Local Taxation bureau 地方税务局 3r+.N  
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　　Business Tax 营业税 2d>hi32I
 
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　　Individual Income Tax 个人所得税 j
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　　Income Tax for Enterprises企业所得税 `Z"Q^  
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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 X1{[}!  
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　　tax returns filing 纳税申报 5{e,L>H<  
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　　taxes payable 应交税金 2dp>Z",  
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　　the assessable period for tax payment 纳税期限 Z/;Xl~  
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　　the timing of tax liability arising 纳税义务发生时间 g-c ;}qz  
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　　consolidate reporting 合并申报 bHLT}x/Gw  
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　　the local competent tax authority 当地主管税务机关 PO:"B6  
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　　the outbound business activity 外出经营活动 /S5|wNu  
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　　Tax Inspection Report 纳税检查报告 RlT3Iz;  
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　　tax avoidance 逃税 uiq^|5Z  
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　　tax evasion 避税 &k-Vcrcz  
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　　tax base 税基 l3 Njq^T  
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　　refund after collection 先征后退 ~Tbj =f  
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　　withhold and remit tax 代扣代缴 )-*5v D  
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　　collect and remit tax 代收代缴 vAY,E=&XvM  
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　　income from authors remuneration 稿酬所得 STZPYe XE  
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　　income from remuneration for personal service 劳务报酬所得 `qJw|u>YpJ  
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　　income from lease of property 财产租赁所得 ARcB'z\r  
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　　income from transfer of property 财产转让所得 !*- >;:9B  
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　　contingent income 偶然所得 =X.LA%Sf=u  
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　　resident 居民 O G<,- 7  
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　　non-resident 非居民 __mF?m  
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　　tax year 纳税年度 W9NX=gE4  
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　　temporary trips out of 临时离境 quY:pqG38q  
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　　flat rate 比例税率 q, O$ %-70  
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　　withholding income tax 预提税 %|s+jeUDn|  
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　　withholding at source 源泉扣缴 2eMTx wt*S  
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　　State Treasury 国库 mI74x3 [  
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　　tax preference 税收优惠 /SYw;<=  
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　　the first profit-making year 第一个获利年度 f^W; A"+  
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　　refund of the income tax paid on the reinvested amount 再投资退税 \rv<$d@L  
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　　export-oriented enterprise 出口型企业 {<<U^<6}  
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　　technologically advanced enterprise 先进技术企业 k:7(D_  
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　　Special Economic Zone 经济特区 B}^w_
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