[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 ,pIh.sk7s*  
　　Local Taxation bureau 地方税务局
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　　Business Tax 营业税 1xI  
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　　Individual Income Tax 个人所得税 }i{A4f`  
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　　Income Tax for Enterprises企业所得税 f@[qS7ok  
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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 u4j"U6"]M  
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　　tax returns filing 纳税申报 H*e+ 2  
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　　taxes payable 应交税金 ;y_]w6|n  
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　　the assessable period for tax payment 纳税期限 #a9O3C/MP  
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　　the timing of tax liability arising 纳税义务发生时间 ``%yVVg}  
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　　consolidate reporting 合并申报 6?'7`p  
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　　the local competent tax authority 当地主管税务机关 ,l Y4WO  
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　　the outbound business activity 外出经营活动 pH3<QN
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　　Tax Inspection Report 纳税检查报告 zz /4 ()u  
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　　tax avoidance 逃税 Re&"Q8I.8  
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　　tax evasion 避税 0<O()NMv  
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　　tax base 税基 xv&h>GOg  
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　　refund after collection 先征后退 z0OxJe  
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　　withhold and remit tax 代扣代缴 )U
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　　collect and remit tax 代收代缴 m7DKC,  
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　　income from authors remuneration 稿酬所得 }Ba_epM  
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　　income from remuneration for personal service 劳务报酬所得 aCI3Tx&2qT  
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　　income from lease of property 财产租赁所得 Qz3Z_V4k9  
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　　income from transfer of property 财产转让所得 lLDZ#'&An  
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　　contingent income 偶然所得 H> A6VDu  
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　　resident 居民 P:t .Nr"  
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　　non-resident 非居民 BjeD4  
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　　tax year 纳税年度 e"52'zAV-  
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　　temporary trips out of 临时离境 P.qzP/Ny  
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　　flat rate 比例税率 y
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　　withholding income tax 预提税 @1Q-.54a  
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　　withholding at source 源泉扣缴 q+y\pdhdO  
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　　State Treasury 国库 [d8Q AO1;)  
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　　tax preference 税收优惠
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　　the first profit-making year 第一个获利年度 k%sH09   
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　　refund of the income tax paid on the reinvested amount 再投资退税 3_~iq>l  
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　　export-oriented enterprise 出口型企业 IF|6iKCE  
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　　technologically advanced enterprise 先进技术企业 Pps-,*m  
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　　Special Economic Zone 经济特区 {^ b2nOMv