[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 ai"N;1/1O|  
　　Local Taxation bureau 地方税务局 ]z8Th5a?o  
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　　Business Tax 营业税 ,*8)aZ1k  
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　　Individual Income Tax 个人所得税 eW;c 3<  
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　　Income Tax for Enterprises企业所得税 <[vsGUbc  
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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 b%7zu}F  
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　　tax returns filing 纳税申报 v%7Gh-P  
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　　taxes payable 应交税金 1dOB|  
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　　the assessable period for tax payment 纳税期限 eOahr
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　　the timing of tax liability arising 纳税义务发生时间 T?CQgVR  
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　　consolidate reporting 合并申报 Tnas$=J  
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　　the local competent tax authority 当地主管税务机关 .Hg{$SAC(w  
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　　the outbound business activity 外出经营活动 #'. '|z  
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　　Tax Inspection Report 纳税检查报告 Zt}b}Bz  
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　　tax avoidance 逃税 %4})_h?j  
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　　tax evasion 避税 G 2uM6  
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　　tax base 税基 W9]0 X  
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　　refund after collection 先征后退 {vk%&{D0)  
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　　withhold and remit tax 代扣代缴 eQ,VK`7X  
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　　collect and remit tax 代收代缴 E
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　　income from authors remuneration 稿酬所得 %Vfr#j$
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　　income from remuneration for personal service 劳务报酬所得 $`P]%I}  
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　　income from lease of property 财产租赁所得 u Yc}eMb  
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　　income from transfer of property 财产转让所得 &{q<  
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　　contingent income 偶然所得 &3SmTg %  
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　　resident 居民 goNDS5}  
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　　non-resident 非居民 n8JM 0 U-  
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　　tax year 纳税年度 IFW7MF9V  
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　　temporary trips out of 临时离境 /S@iF  
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　　flat rate 比例税率 x4,[5N"}YK  
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　　withholding income tax 预提税 
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　　withholding at source 源泉扣缴 eI%kxqc  
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　　State Treasury 国库 >_$_fB  
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　　tax preference 税收优惠 &8I*N6p:%/  
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　　the first profit-making year 第一个获利年度  bDD29  
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　　refund of the income tax paid on the reinvested amount 再投资退税 bf.yA:~U  
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　　export-oriented enterprise 出口型企业 QZ[S, c^  
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　　technologically advanced enterprise 先进技术企业 tKds|0,j|  
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　　Special Economic Zone 经济特区 M.bkFuh