[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 6J%iZ  
　　Local Taxation bureau 地方税务局 ^uaFg`S  
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　　Business Tax 营业税 <%bw
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　　Individual Income Tax 个人所得税 +nZRi3yu=  
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　　Income Tax for Enterprises企业所得税 5)+F(  
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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 J\W-dI  
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　　tax returns filing 纳税申报 S2=%x.  
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　　taxes payable 应交税金 ,EhVSrh)_4  
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　　the assessable period for tax payment 纳税期限 ]1fZupM^6  
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　　the timing of tax liability arising 纳税义务发生时间 8?jxDW a  
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　　consolidate reporting 合并申报 RfbdBsL  
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　　the local competent tax authority 当地主管税务机关 q#1X[A()  
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　　the outbound business activity 外出经营活动 EI`vVI  
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　　Tax Inspection Report 纳税检查报告 dl[ob,aCK  
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　　tax avoidance 逃税 zS% m_,t  
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　　tax evasion 避税 zg]Drm  
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　　tax base 税基 V;*pL1  
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　　refund after collection 先征后退 -qn[HXq  
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　　withhold and remit tax 代扣代缴 Ysk,w,K  
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　　collect and remit tax 代收代缴 _:,.yRez  
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　　income from authors remuneration 稿酬所得 \JU ~k5j  
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　　income from remuneration for personal service 劳务报酬所得 Z>{*ISvpq  
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　　income from lease of property 财产租赁所得 z<QIuq  
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　　income from transfer of property 财产转让所得 0_V*B[V  
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　　contingent income 偶然所得 )l2P}k7`  
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　　resident 居民 92(~'5Qr  
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　　non-resident 非居民 wG:$
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　　tax year 纳税年度 kbq:U8+k  
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　　temporary trips out of 临时离境 ,^+#M{Z  
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　　flat rate 比例税率 )_pt*xo  
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　　withholding income tax 预提税 AFtCqq #[  
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　　withholding at source 源泉扣缴 rIp'vy S\p  
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　　State Treasury 国库 +QupM  
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　　tax preference 税收优惠 u S(@?m$  
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　　the first profit-making year 第一个获利年度 [,\i[[<  
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　　refund of the income tax paid on the reinvested amount 再投资退税 5)x6Q|-u  
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　　export-oriented enterprise 出口型企业 p9w%kM?  
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　　technologically advanced enterprise 先进技术企业 9g+UJ\u^  
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　　Special Economic Zone 经济特区 2:/u2K