[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 Ww(($e!  
　　Local Taxation bureau 地方税务局 v4X\LsOP  
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　　Business Tax 营业税 )HLe8:PG~  
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　　Individual Income Tax 个人所得税 hYm$Sx(=  
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　　Income Tax for Enterprises企业所得税 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 2.Kbj^  
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　　tax returns filing 纳税申报 *hJ&7w ~  
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　　taxes payable 应交税金 v=-8} S  
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　　the assessable period for tax payment 纳税期限 f>g<:.k*  
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　　the timing of tax liability arising 纳税义务发生时间 axf4N@  
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　　consolidate reporting 合并申报 )s @}|`  
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　　the local competent tax authority 当地主管税务机关 H l'za  
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　　the outbound business activity 外出经营活动 -,;r %7T  
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　　Tax Inspection Report 纳税检查报告 |nfFI  
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　　tax avoidance 逃税 >U.)?>G/dt  
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　　tax evasion 避税 #LP38wE  
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　　tax base 税基 + - [M 7J  
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　　refund after collection 先征后退 SONv]));  
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　　withhold and remit tax 代扣代缴 (:JX;<-  
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　　collect and remit tax 代收代缴 Equj[yw%@  
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　　income from authors remuneration 稿酬所得 FiN^}Kh  
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　　income from remuneration for personal service 劳务报酬所得 BhO*Pfs  
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　　income from lease of property 财产租赁所得 *2K/)(  
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　　income from transfer of property 财产转让所得 x1g0_&F  
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　　contingent income 偶然所得 0?]Y^:  
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　　resident 居民 XkG:1H;Q%  
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　　non-resident 非居民 xY3 KKje  
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　　tax year 纳税年度 'N-nFc^  
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　　temporary trips out of 临时离境 xJ/<G$LNJ0  
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　　flat rate 比例税率 @O&<_&  
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　　withholding income tax 预提税 ; O6Ez-"  
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　　withholding at source 源泉扣缴 })I_@\q  
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　　State Treasury 国库 xq U@87[_  
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　　tax preference 税收优惠 *]L(,_:"  
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　　the first profit-making year 第一个获利年度 0^5*@vt  
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　　refund of the income tax paid on the reinvested amount 再投资退税 17-D\ +}  

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　　export-oriented enterprise 出口型企业 # FAy ]7/O  
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　　technologically advanced enterprise 先进技术企业 *.4VO+^  
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　　Special Economic Zone 经济特区 q<5AB{Oj?