[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 <^&ehy:7y  
　　Local Taxation bureau 地方税务局 /Lfm&;  
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　　Business Tax 营业税 CS2Bo  
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　　Individual Income Tax 个人所得税 i+A3~w5c  
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　　Income Tax for Enterprises企业所得税 L{X_^  
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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 Kz
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　　tax returns filing 纳税申报 B^1>PE  
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　　taxes payable 应交税金 N(;1o.~  
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　　the assessable period for tax payment 纳税期限 \HqNAE2T  
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　　the timing of tax liability arising 纳税义务发生时间 /NLu
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　　consolidate reporting 合并申报 HHA<IZ#;,  
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　　the local competent tax authority 当地主管税务机关 QX!-B  
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　　the outbound business activity 外出经营活动 N:S/SZI  
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　　Tax Inspection Report 纳税检查报告 .k# U]M  
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　　tax avoidance 逃税 fa-IhB1!K  
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　　tax evasion 避税 B;M?,<%FRU  
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　　tax base 税基 v_BcTzQ0S  
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　　refund after collection 先征后退 'H3^e}   
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　　withhold and remit tax 代扣代缴 { d=^}-^   
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　　collect and remit tax 代收代缴 \MA+f~)9  
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　　income from authors remuneration 稿酬所得 w^?>e;/\  
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　　income from remuneration for personal service 劳务报酬所得 E-4b[xNj*+  
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　　income from lease of property 财产租赁所得 dz:E?  
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　　income from transfer of property 财产转让所得 n4s+
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　　contingent income 偶然所得 iIvc43YV%  
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　　resident 居民 ?h3Y)5xT  
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　　non-resident 非居民 o1
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　　tax year 纳税年度 n
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　　temporary trips out of 临时离境 :yL] ;J  
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　　flat rate 比例税率 srPWE^&  
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　　withholding income tax 预提税 "An,Q82oHf  
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　　withholding at source 源泉扣缴 |EIng0a  
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　　State Treasury 国库 spGb!Y`mR  
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　　tax preference 税收优惠 mf
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　　the first profit-making year 第一个获利年度 /1Qr#OJ(]  
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　　refund of the income tax paid on the reinvested amount 再投资退税 rDD:7*z  
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　　export-oriented enterprise 出口型企业 .sx
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　　technologically advanced enterprise 先进技术企业 $'0u|Xy`  
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　　Special Economic Zone 经济特区 ySk R>y