[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 Sj+gf~~  
　　Local Taxation bureau 地方税务局 m/0G=%d%k
 
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　　Business Tax 营业税 HNY{%D  
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　　Individual Income Tax 个人所得税 k5w+{iOh  
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　　Income Tax for Enterprises企业所得税 c[sC 2  
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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 bsr  
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　　tax returns filing 纳税申报 n >xhT r<  
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　　taxes payable 应交税金 oMLpl3pl  
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　　the assessable period for tax payment 纳税期限 -3wg9uZ&  
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　　the timing of tax liability arising 纳税义务发生时间 (Uv{%q.n6  
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　　consolidate reporting 合并申报 j+_g37$:  
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　　the local competent tax authority 当地主管税务机关 S&_ZQLiQ$  
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　　the outbound business activity 外出经营活动 }=?r`J+Ev;  
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　　Tax Inspection Report 纳税检查报告 &|9mM=^  
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　　tax avoidance 逃税 S]<G|mn,  
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　　tax evasion 避税 %04>R'mN  
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　　tax base 税基 N%y%)MI8  
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　　refund after collection 先征后退 pm5Yc@D  
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　　withhold and remit tax 代扣代缴 uKpl+>  
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　　collect and remit tax 代收代缴 G?3S_3J2  
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　　income from authors remuneration 稿酬所得 m6lNZb]  
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　　income from remuneration for personal service 劳务报酬所得 /%)MlG  
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　　income from lease of property 财产租赁所得 pC5-,Z;8  
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　　income from transfer of property 财产转让所得 (e F5?I  
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　　contingent income 偶然所得 JN|<R%hy  
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　　resident 居民 
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　　non-resident 非居民 yv$MQ~]  
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　　tax year 纳税年度 ZJR{c5TE  
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　　temporary trips out of 临时离境
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　　flat rate 比例税率 n>#h(  
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　　withholding income tax 预提税 azE>uEsE  
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　　withholding at source 源泉扣缴 YJ1P5u:  
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　　State Treasury 国库 *qz]vUb/0  
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　　tax preference 税收优惠 K.X%
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　　the first profit-making year 第一个获利年度 }
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　　refund of the income tax paid on the reinvested amount 再投资退税 *}
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　　export-oriented enterprise 出口型企业 4SG[_:+!  
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　　technologically advanced enterprise 先进技术企业 x;b'y4kH  
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　　Special Economic Zone 经济特区 1XHGW=n