[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 ml@;ngmp.  
　　Local Taxation bureau 地方税务局 ~y{_NgMo  
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　　Business Tax 营业税 ,oykOda:|  
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　　Individual Income Tax 个人所得税 oR7[[H.4  
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　　Income Tax for Enterprises企业所得税 IdqCk0lVD  
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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 LTxP@pr  
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　　tax returns filing 纳税申报 k3K*{"z  
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　　taxes payable 应交税金 k4a51[SYBK  
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　　the assessable period for tax payment 纳税期限 )
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　　the timing of tax liability arising 纳税义务发生时间 A'BqNsy  
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　　consolidate reporting 合并申报 UB/"&I uo  
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　　the local competent tax authority 当地主管税务机关 |.VSw  
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　　the outbound business activity 外出经营活动 ;plBo%EBV  
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　　Tax Inspection Report 纳税检查报告 EsGf+-}|!0  
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　　tax avoidance 逃税 K[kK8i+(  
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　　tax evasion 避税 v^ "qr?3V  
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　　tax base 税基 b"WF]x|^  
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　　refund after collection 先征后退 cI P.5)Ca  
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　　withhold and remit tax 代扣代缴 R\|,GZ!`+  
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　　collect and remit tax 代收代缴 Tf~eH!~0  
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　　income from authors remuneration 稿酬所得 i,h30J  
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　　income from remuneration for personal service 劳务报酬所得 /cb`%"Z  
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　　income from lease of property 财产租赁所得 w]t'2p-'  
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　　income from transfer of property 财产转让所得 +l^tT&s;f  
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　　contingent income 偶然所得 ||JUP}eP  
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　　resident 居民 o !:Z?.!  
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　　non-resident 非居民  & ?xR  
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　　tax year 纳税年度
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　　temporary trips out of 临时离境 +=jS!  
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　　flat rate 比例税率 RI@\cJ\}  
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　　withholding income tax 预提税 n9xP8<w8  

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　　withholding at source 源泉扣缴 0K[]UU=P=  
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　　State Treasury 国库 #h?IoB7  
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　　tax preference 税收优惠 5>I-? Ki  
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　　the first profit-making year 第一个获利年度 Ww,\s5Uw  
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　　refund of the income tax paid on the reinvested amount 再投资退税 '|DW#l\n  
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　　export-oriented enterprise 出口型企业 !\X9$4po@  
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　　technologically advanced enterprise 先进技术企业 4p,:}h  
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　　Special Economic Zone 经济特区 B W<Dmn