[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 n\8[G[M  
　　Local Taxation bureau 地方税务局 z
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　　Business Tax 营业税 >-tH&X^  
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　　Individual Income Tax 个人所得税 lWyP[>*  
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　　Income Tax for Enterprises企业所得税 lh(+X-}D  
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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 "<n"A7e  
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　　tax returns filing 纳税申报 -z~ V  
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　　taxes payable 应交税金
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　　the assessable period for tax payment 纳税期限 &t%&l0  
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　　the timing of tax liability arising 纳税义务发生时间 9 {^B Tc  
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　　consolidate reporting 合并申报 4k
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　　the local competent tax authority 当地主管税务机关 Kg0\Pvg8?T  
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　　the outbound business activity 外出经营活动 g]#zWTw(   
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　　Tax Inspection Report 纳税检查报告 OD
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　　tax avoidance 逃税 o? xR[N-J  
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　　tax evasion 避税 -mYI[AG)  
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　　tax base 税基 rM~IF+f0XD  
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　　refund after collection 先征后退 Y(!)G!CMc  
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　　withhold and remit tax 代扣代缴 VA r?teY  
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　　collect and remit tax 代收代缴 $Qc%9p @i  
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　　income from authors remuneration 稿酬所得 :IKp7BS  
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　　income from remuneration for personal service 劳务报酬所得 :V1ZeNw  
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　　income from lease of property 财产租赁所得 n\)f.}YD8d  
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　　income from transfer of property 财产转让所得 7a.#F]`  
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　　contingent income 偶然所得 ?*5l}y=  
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　　resident 居民 s?I=}  
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　　non-resident 非居民 GKDG5u;  
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　　tax year 纳税年度 F"0jr7  
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　　temporary trips out of 临时离境 qpH-P8V   
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　　flat rate 比例税率 0<Y&2<v  
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　　withholding income tax 预提税 k <Sa
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　　withholding at source 源泉扣缴 sOH
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　　State Treasury 国库 ^?0,G>I
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　　tax preference 税收优惠 5DBd [u3  
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　　the first profit-making year 第一个获利年度 c oz}VMp  
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　　refund of the income tax paid on the reinvested amount 再投资退税 qO'5*d;!d  
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　　export-oriented enterprise 出口型企业 PvCE}bY{}  
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　　technologically advanced enterprise 先进技术企业 ! yUKNR  
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　　Special Economic Zone 经济特区 jJnBwHp