[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 ;g jp&g9Q  
　　Local Taxation bureau 地方税务局 m9@n  
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　　Business Tax 营业税 #7h fEAk  
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　　Individual Income Tax 个人所得税 Yur)_m  
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　　Income Tax for Enterprises企业所得税 `F8 ;{`a  
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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 5i#w:O\cz  
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　　tax returns filing 纳税申报 ^6>|!  
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　　taxes payable 应交税金 {1|7N GQ  
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　　the assessable period for tax payment 纳税期限 ot#kU 8f  
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　　the timing of tax liability arising 纳税义务发生时间 bU`yymf{L  
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　　consolidate reporting 合并申报 K y$G$H  
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　　the local competent tax authority 当地主管税务机关 4 GW[ GT  
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　　the outbound business activity 外出经营活动 zqr%7U  
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　　Tax Inspection Report 纳税检查报告 P%HyIODS  
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　　tax avoidance 逃税 '<S:|$$  
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　　tax evasion 避税 B RjKV  
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　　tax base 税基 b CUh^#]x  
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　　refund after collection 先征后退 hpV /F  
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　　withhold and remit tax 代扣代缴 Ia:puks=  
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　　collect and remit tax 代收代缴 9XvM%aHs:  
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　　income from authors remuneration 稿酬所得 M;V#G m  
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　　income from remuneration for personal service 劳务报酬所得 %&+R":Bw  
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　　income from lease of property 财产租赁所得 6-14Htsk6  
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　　income from transfer of property 财产转让所得 R${4Q1  
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　　contingent income 偶然所得 J*KBG2+13  
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　　resident 居民 ?V:]u
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　　non-resident 非居民 o+Ti$`2<O7  
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　　tax year 纳税年度 8kM0  
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　　temporary trips out of 临时离境 O8~U<'=*  
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　　flat rate 比例税率 
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　　withholding income tax 预提税 JKi@Kw  

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　　withholding at source 源泉扣缴 +\[![r^P  
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　　State Treasury 国库 Sb9=$0%\  
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　　tax preference 税收优惠 Fif^V  
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　　the first profit-making year 第一个获利年度 Dw/Gha/  
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　　refund of the income tax paid on the reinvested amount 再投资退税 fy=C!N&/  
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　　export-oriented enterprise 出口型企业 ,#jhKnk2e  
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　　technologically advanced enterprise 先进技术企业 XvkI+c  
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　　Special Economic Zone 经济特区 ivUsMhx>S,