[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 }op0`-Xb  
　　Local Taxation bureau 地方税务局 f2JeXsOI  
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　　Business Tax 营业税 x
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　　Individual Income Tax 个人所得税 Whd2mKwiO  
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　　Income Tax for Enterprises企业所得税 i'$V'x'k  
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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 &C.{7ZNt  
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　　tax returns filing 纳税申报 P)2.Gx/  
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　　taxes payable 应交税金 8pQx6QE  
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　　the assessable period for tax payment 纳税期限 YjTRz.e{[7  
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　　the timing of tax liability arising 纳税义务发生时间 (W~')A"hC'  
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　　consolidate reporting 合并申报 PE IUKlX  
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　　the local competent tax authority 当地主管税务机关 }J~ d6m  
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　　the outbound business activity 外出经营活动 vC
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　　Tax Inspection Report 纳税检查报告 fr\"MP  
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　　tax avoidance 逃税 ne=?'e4  
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　　tax evasion 避税 Y-Zw'  
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　　tax base 税基 zT\nj&7  
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　　refund after collection 先征后退 Rd?8LLz  
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　　withhold and remit tax 代扣代缴 ']N1OVw^vf  
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　　collect and remit tax 代收代缴 HinPO  
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　　income from authors remuneration 稿酬所得 )Oxsasn)M  
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　　income from remuneration for personal service 劳务报酬所得 UP18?uM  
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　　income from lease of property 财产租赁所得 &%@b;)]J  
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　　income from transfer of property 财产转让所得 ;.O#|Z[  
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　　contingent income 偶然所得 r~K5jL%z9  
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　　resident 居民 Yq6e=?-  
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　　non-resident 非居民 gQ<>S  
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　　tax year 纳税年度 *{t]fds  
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　　temporary trips out of 临时离境 >TB"Ez09  
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　　flat rate 比例税率 TpB4VNi/<  
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　　withholding income tax 预提税 f,jN"  
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　　withholding at source 源泉扣缴 Jv,*rQH  
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　　State Treasury 国库
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　　tax preference 税收优惠 S%^*h{9u"  
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　　the first profit-making year 第一个获利年度 n(}W[bZ4  
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　　refund of the income tax paid on the reinvested amount 再投资退税 '`)r< lYN,  
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　　export-oriented enterprise 出口型企业 TFQX}kr]  
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　　technologically advanced enterprise 先进技术企业 R{3?`x!fY  
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　　Special Economic Zone 经济特区 !OCb^y