[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 )[ ,A_3E  
　　Local Taxation bureau 地方税务局 l%ZhA=TKQ  
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　　Business Tax 营业税 Bq>m{  
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　　Individual Income Tax 个人所得税 Ymgw-NJ;(  
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　　Income Tax for Enterprises企业所得税 Mtv?
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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 >p/`;Kq@  
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　　tax returns filing 纳税申报 P2!C|SLK  
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　　taxes payable 应交税金 S'14hk<  
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　　the assessable period for tax payment 纳税期限 %S
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　　the timing of tax liability arising 纳税义务发生时间 zQA`/&=Y  

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　　consolidate reporting 合并申报 ] - .aL  
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　　the local competent tax authority 当地主管税务机关 BHw, 4#F1;  
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　　the outbound business activity 外出经营活动 h~26W Lf.  
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　　Tax Inspection Report 纳税检查报告 "ta x?  
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　　tax avoidance 逃税 p7Cs.2>M>S  
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　　tax evasion 避税 $N\Ja*g  
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　　tax base 税基 2%>FR4a  
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　　refund after collection 先征后退 {t!!Uz 7  
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　　withhold and remit tax 代扣代缴 {T8Kk)L  
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　　collect and remit tax 代收代缴 m4& /s  
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　　income from authors remuneration 稿酬所得 ]d`VT)~vje  
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　　income from remuneration for personal service 劳务报酬所得 `kr?j:g
 
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　　income from lease of property 财产租赁所得 
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　　income from transfer of property 财产转让所得
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　　contingent income 偶然所得 m3ff;,  
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　　resident 居民 RL<c>PY  
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　　non-resident 非居民 H:G1BZjq  
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　　tax year 纳税年度 )jC%a6G!  
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　　temporary trips out of 临时离境 v}(WaO#S  
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　　flat rate 比例税率 d
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　　withholding income tax 预提税 %bfZn9_m  
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　　withholding at source 源泉扣缴 Jo}eeJ;k  
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　　State Treasury 国库 N<-Gk6`C/  
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　　tax preference 税收优惠 y==CTY@  
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　　the first profit-making year 第一个获利年度 j.kG};f  
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　　refund of the income tax paid on the reinvested amount 再投资退税 D-4f.Tq4#  
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　　export-oriented enterprise 出口型企业 C-[1iW'  
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　　technologically advanced enterprise 先进技术企业 d| {r5[&  
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　　Special Economic Zone 经济特区 N[yy M'C