[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 61`tQFx,  
　　Local Taxation bureau 地方税务局 a>Xq  
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　　Business Tax 营业税 IYB;X  
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　　Individual Income Tax 个人所得税 bE2{^5 iG  
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　　Income Tax for Enterprises企业所得税 Cj#?Z7}z  
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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 ~)]n67Or~  
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　　tax returns filing 纳税申报 n]bxG8~t  
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　　taxes payable 应交税金 `}*jjnr"  
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　　the assessable period for tax payment 纳税期限 <W88;d33r=  
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　　the timing of tax liability arising 纳税义务发生时间 Ox+}JB [  
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　　consolidate reporting 合并申报 ^uIKwql  
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　　the local competent tax authority 当地主管税务机关 Tg6nb7@P  
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　　the outbound business activity 外出经营活动 X$ 76#x  
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　　Tax Inspection Report 纳税检查报告 j'&a)-Wx_  
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　　tax avoidance 逃税 
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　　tax evasion 避税 a:[m;  
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　　tax base 税基 QlWkK.<Z3_  
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　　refund after collection 先征后退 dF0:'y  
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　　withhold and remit tax 代扣代缴 iuWw(dJk  
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　　collect and remit tax 代收代缴 mS >I#?  
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　　income from authors remuneration 稿酬所得 @!s(Zkpev  
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　　income from remuneration for personal service 劳务报酬所得 ]e]hA@4  
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　　income from lease of property 财产租赁所得 _CXXgF[OCA  
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　　income from transfer of property 财产转让所得 QD*(wj  
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　　contingent income 偶然所得 vA,t W,  
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　　resident 居民 ,Y2){8#l  
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　　non-resident 非居民 C$fQ[ @  
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　　tax year 纳税年度 hOF>Dj  
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　　temporary trips out of 临时离境 D`r_ Dz  
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　　flat rate 比例税率 Xu&4 |$wB+  
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　　withholding income tax 预提税 ]e]l08  
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　　withholding at source 源泉扣缴 j8#B  
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　　State Treasury 国库 y5bELWA  
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　　tax preference 税收优惠 IDr$Vu4LCW  
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　　the first profit-making year 第一个获利年度 ^)|1T#Tz  
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　　refund of the income tax paid on the reinvested amount 再投资退税  ](H v x  
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　　export-oriented enterprise 出口型企业 B$cx '_zF  
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　　technologically advanced enterprise 先进技术企业 ij~023$DTt  
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　　Special Economic Zone 经济特区 "Crm\UI6