[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 _zuaImJ0o  
　　Local Taxation bureau 地方税务局 U-b(  
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　　Business Tax 营业税 {>x6SVF  
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　　Individual Income Tax 个人所得税 2 %`~DVo  
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　　Income Tax for Enterprises企业所得税 *wvd[q h  
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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 [2WJ];FJ  
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　　tax returns filing 纳税申报 @ PboT1  
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　　taxes payable 应交税金 g?TPRr~$9  
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　　the assessable period for tax payment 纳税期限 >g {w,  
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　　the timing of tax liability arising 纳税义务发生时间 G}|!Jdr  
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　　consolidate reporting 合并申报 YI877T9>  
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　　the local competent tax authority 当地主管税务机关 #![9QUvcf  
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　　the outbound business activity 外出经营活动 bi@z<Xm%  
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　　Tax Inspection Report 纳税检查报告 )U2cS\k'7n  
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　　tax avoidance 逃税 '<$!?="  
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　　tax evasion 避税 7I#<w[l>k  
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　　tax base 税基 fV "gL(7  
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　　refund after collection 先征后退 pW y+oZ  
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　　withhold and remit tax 代扣代缴 >'/KOK"  
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　　collect and remit tax 代收代缴
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　　income from authors remuneration 稿酬所得 spX*e1  
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　　income from remuneration for personal service 劳务报酬所得 O ,9,=2j  
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　　income from lease of property 财产租赁所得 g"KH~bN  
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　　income from transfer of property 财产转让所得 yPn!1=-(  
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　　contingent income 偶然所得 ?q*,,+'0  
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　　resident 居民 )j_Y9`R  
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　　non-resident 非居民 4#MPD  
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　　tax year 纳税年度 \]Nt-3|`0  
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　　temporary trips out of 临时离境 eI^Q!b8n  
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　　flat rate 比例税率 KAFx^JLo  
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　　withholding income tax 预提税 C/JFb zVx  
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　　withholding at source 源泉扣缴 LQo>wl  
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　　State Treasury 国库 -50Nd=1  
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　　tax preference 税收优惠 `Lr I^9Z  
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　　the first profit-making year 第一个获利年度 ,,Ia4c  
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　　refund of the income tax paid on the reinvested amount 再投资退税 te*|>NRS  
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　　export-oriented enterprise 出口型企业 "J=A(w5   
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　　technologically advanced enterprise 先进技术企业 8o7%qWX  
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　　Special Economic Zone 经济特区 qt.Y6s:r_