[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 Cw+boB_tip  
　　Local Taxation bureau 地方税务局 `f;w  
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　　Business Tax 营业税 KkZx6A)$u  
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　　Individual Income Tax 个人所得税 =$J(]KPv!?  
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　　Income Tax for Enterprises企业所得税 LG&BWs!  
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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 k`m7j[A]l  
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　　tax returns filing 纳税申报 Jj\4P1|'7  
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　　taxes payable 应交税金 N1ipK9a  
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　　the assessable period for tax payment 纳税期限 <2U@O` gC  
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　　the timing of tax liability arising 纳税义务发生时间 }qiZ%cT.G  
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　　consolidate reporting 合并申报 =:&xdphZ+  
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　　the local competent tax authority 当地主管税务机关 0#8  
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　　the outbound business activity 外出经营活动 GM6,LzH  
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　　Tax Inspection Report 纳税检查报告 .rtA sbp.!  
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　　tax avoidance 逃税 a&_h(  
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　　tax evasion 避税 N_c44[z1  
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　　tax base 税基 AT"gRCU$4  
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　　refund after collection 先征后退 V.*TOU{{xh  
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　　withhold and remit tax 代扣代缴 !rUP&DA  
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　　collect and remit tax 代收代缴 U+!RIF[Je  
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　　income from authors remuneration 稿酬所得 @)U.Dbm  
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　　income from remuneration for personal service 劳务报酬所得 *C*ZmC5  
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　　income from lease of property 财产租赁所得 N1~bp?$1  
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　　income from transfer of property 财产转让所得 +5zXbfO  
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　　contingent income 偶然所得 Pp_ 4B  
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　　resident 居民 ^~H}N$W"-q  
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　　non-resident 非居民 EwPrh  
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　　tax year 纳税年度 b&rBWp0#  
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　　temporary trips out of 临时离境 dOeM0_o  
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　　flat rate 比例税率 P=n_wE  
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　　withholding income tax 预提税 :TQp,CEa  
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　　withholding at source 源泉扣缴 xOTvrX  
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　　State Treasury 国库 v+nXKNL  
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　　tax preference 税收优惠 ukR0E4p  
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　　the first profit-making year 第一个获利年度 z0}j7n
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　　refund of the income tax paid on the reinvested amount 再投资退税 h[remR#3\  
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　　export-oriented enterprise 出口型企业 d1D f`  
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　　technologically advanced enterprise 先进技术企业 =2p?_.|'  
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　　Special Economic Zone 经济特区 Zy(i _B-b