[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 |@ZyD$?  
　　Local Taxation bureau 地方税务局 o{| |Ig  
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　　Business Tax 营业税 wK%x
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　　Individual Income Tax 个人所得税 A<g5:\3  
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　　Income Tax for Enterprises企业所得税 E~Y%x/oX  
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　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 Yr:$)ap  
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　　tax returns filing 纳税申报 }% ?WS  
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　　taxes payable 应交税金 C_hIPM U=  
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　　the assessable period for tax payment 纳税期限 nx4E}8!Lh  
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　　the timing of tax liability arising 纳税义务发生时间 ^m^,:]I0P  
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　　consolidate reporting 合并申报 Yf^/YLLS  
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　　the local competent tax authority 当地主管税务机关 5s2/YG=  
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　　the outbound business activity 外出经营活动 [k6,!e[/uG  
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　　Tax Inspection Report 纳税检查报告  *FoPs  
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　　tax avoidance 逃税 V-9z{  
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　　tax evasion 避税 X<$8'/p r  
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　　tax base 税基 |a[ :L  
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　　refund after collection 先征后退 K,GX5c5  
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　　withhold and remit tax 代扣代缴 jLf87  
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　　collect and remit tax 代收代缴 !HHbd|B_  
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　　income from authors remuneration 稿酬所得 A,#hYi=-,  
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　　income from remuneration for personal service 劳务报酬所得 f
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　　income from lease of property 财产租赁所得 \\~4$Ai[  
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　　income from transfer of property 财产转让所得 Aonq;} V e  
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　　contingent income 偶然所得 s97L/iH  
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　　resident 居民 N[,/VCW  
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　　non-resident 非居民 ,s1n!@9  
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　　tax year 纳税年度 x5Ee'G(  
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　　temporary trips out of 临时离境 *:A)j?(  
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　　flat rate 比例税率 >taZ
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　　withholding income tax 预提税 [f'DxZF-  
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　　withholding at source 源泉扣缴 R OQIw  
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　　State Treasury 国库 Q-N.23\1  
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　　tax preference 税收优惠 ^5~[G%G4  
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　　the first profit-making year 第一个获利年度 0IM#T=V  
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　　refund of the income tax paid on the reinvested amount 再投资退税 DDhc^(  
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　　export-oriented enterprise 出口型企业 Lsozl<@  
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　　technologically advanced enterprise 先进技术企业 I1H:h   
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　　Special Economic Zone 经济特区 GS3ydN<v