[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 e]$}-i@#  
　　Local Taxation bureau 地方税务局 v50bdj9}k  
26I_YL,S  
　　Business Tax 营业税 2db3I:;E  
NflD/q/ L  
　　Individual Income Tax 个人所得税 R6kD=JY/!  
{E9+WFz5  
　　Income Tax for Enterprises企业所得税 Ez fN&8E  
--HZX  
　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 0z l
b0[  
9.gXzPH  
　　tax returns filing 纳税申报
zuJ@E=7  
8<pzb}xK  
　　taxes payable 应交税金 pz\ +U7  
_/-jX  
　　the assessable period for tax payment 纳税期限 8pIP  
/v1Q4mq  
　　the timing of tax liability arising 纳税义务发生时间 ff,pvk8N5  
e.7EU  
　　consolidate reporting 合并申报 -pf}  
~962i#&4  
　　the local competent tax authority 当地主管税务机关 `>f6)C-  
}@'$b<!B  
　　the outbound business activity 外出经营活动 c dl&9-}  
=[cS0Sy
  
　　Tax Inspection Report 纳税检查报告 n22zq6m  
"U>JM@0DNm  
　　tax avoidance 逃税 Rg\z<wPBG  
.w=/+TA  
　　tax evasion 避税 >z{d0
{\  
}Gz~nf%  
　　tax base 税基 lT(WD}OS  
1 d}Z(My  
　　refund after collection 先征后退
8<S~Z:JK  
WM7oM~&{6  
　　withhold and remit tax 代扣代缴 X0bN3N  
y&q*maa[  
　　collect and remit tax 代收代缴 rb5~XnJk  
0QXVW}`hz  
　　income from authors remuneration 稿酬所得 5[k/s}g  
U\4g#!qj  
　　income from remuneration for personal service 劳务报酬所得 n$xc];j  
R]c+?4J  
　　income from lease of property 财产租赁所得 "pi=$/RD9  
$+8cc\fq  
　　income from transfer of property 财产转让所得 WejYy|  
a oD`=I*<  
　　contingent income 偶然所得 p4.wh|n  
`5cKA;j>b  
　　resident 居民 8Wrh]egu1  
(6?9BlH~  
　　non-resident 非居民 3oGt3F{gZ  
3}TaF~  
　　tax year 纳税年度 V) Z}En["1  
_E&A{HkJ  
　　temporary trips out of 临时离境 lGPUIoUo  
m,*QP*  
　　flat rate 比例税率 FcR=v0),  
B:b5UD  
　　withholding income tax 预提税 3GaQk-  
s:>VaGC  
　　withholding at source 源泉扣缴 cv-PRH#  
|{BIHgMh  
　　State Treasury 国库 ocqU=^ta  
*g:4e3Iy  
　　tax preference 税收优惠 2 #KJ asX  
6Z>FTz_  
　　the first profit-making year 第一个获利年度 @K\~O__  
4x{0iav  
　　refund of the income tax paid on the reinvested amount 再投资退税 9_q#W'/ X  
~Sg5:T3  
　　export-oriented enterprise 出口型企业 MW! srTQ_  
[.O?Z=5a[V  
　　technologically advanced enterprise 先进技术企业 NO7J!k?  
F3N?Nk/  
　　Special Economic Zone 经济特区 [;r)9mh7