[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 U*cj'`eqC  
　　Local Taxation bureau 地方税务局 ^d,d<Uc  
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　　Business Tax 营业税 I8y\D,  
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　　Individual Income Tax 个人所得税 2 E^P=jU`  
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　　Income Tax for Enterprises企业所得税 v&Kw 3!X#E  
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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 tBrVg<]t  
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　　tax returns filing 纳税申报 SPBXI[[-  
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　　taxes payable 应交税金 C}CX n X  
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　　the assessable period for tax payment 纳税期限 ^IpS 3y  
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　　the timing of tax liability arising 纳税义务发生时间 $\H>dm  
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　　consolidate reporting 合并申报 fOfp.`n  
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　　the local competent tax authority 当地主管税务机关 l<5!R;?$  
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　　the outbound business activity 外出经营活动 {PZe!EQ  
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　　Tax Inspection Report 纳税检查报告
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　　tax avoidance 逃税 d<]/,BY'  
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　　tax evasion 避税 R0Qp*&AL  
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　　tax base 税基 /Mv'fich(  
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　　refund after collection 先征后退 QeGU]WU{  
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　　withhold and remit tax 代扣代缴 :M Md@  
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　　collect and remit tax 代收代缴 bbz86]AhY  
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　　income from authors remuneration 稿酬所得 s:%>H|-  
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　　income from remuneration for personal service 劳务报酬所得 |nD`0Rbw  
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　　income from lease of property 财产租赁所得 &kP>qTI^p~  
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　　income from transfer of property 财产转让所得 1UOFTI2S|  
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　　contingent income 偶然所得 _$r+*nGDz  
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　　resident 居民 T+I|2HYqOj  
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　　non-resident 非居民 W_?S^>?l/  
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　　tax year 纳税年度 !+i  
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　　temporary trips out of 临时离境 iKu5K0x{>I  
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　　flat rate 比例税率 x,n;GR  
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　　withholding income tax 预提税 kc}e},k  
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　　withholding at source 源泉扣缴 {&xKSWNc  
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　　State Treasury 国库 GZse8ng  
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　　tax preference 税收优惠 OfPWqNpO  
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　　the first profit-making year 第一个获利年度 zH.7!jeE  
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　　refund of the income tax paid on the reinvested amount 再投资退税 ^hU7QxW  
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　　export-oriented enterprise 出口型企业 $cjidBi`):  
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　　technologically advanced enterprise 先进技术企业 NI3_wV  
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　　Special Economic Zone 经济特区 <}G7#xg