[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 r\-uJ~8N  
　　Local Taxation bureau 地方税务局 {CGUL|y  
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　　Business Tax 营业税 V8C:"UZ;  
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　　Individual Income Tax 个人所得税 eoG$.M"  
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　　Income Tax for Enterprises企业所得税 xg;+<iW  
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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 & ;[Io  
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　　tax returns filing 纳税申报 '}Z~JYa0  
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　　taxes payable 应交税金 v50bdj9}k  
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　　the assessable period for tax payment 纳税期限 W_\5nF  
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　　the timing of tax liability arising 纳税义务发生时间  ~-_kM  
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　　consolidate reporting 合并申报 K<SyC54  
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　　the local competent tax authority 当地主管税务机关 #FCnA  
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　　the outbound business activity 外出经营活动 ;5S9y7[i|  
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　　Tax Inspection Report 纳税检查报告 yW1)vD7  
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　　tax avoidance 逃税 vgH3<pDiU6  
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　　tax evasion 避税 !sQY&*  
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　　tax base 税基 [B#R94  
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　　refund after collection 先征后退 hIs4@0  
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　　withhold and remit tax 代扣代缴 c dl&9-}  
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　　collect and remit tax 代收代缴 :8=ikwQ  
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　　income from authors remuneration 稿酬所得 Pq;U&,  
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　　income from remuneration for personal service 劳务报酬所得 DS.RURzd{r  
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　　income from lease of property 财产租赁所得 zZPuha8  
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　　income from transfer of property 财产转让所得  (C-{B[Y  
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　　contingent income 偶然所得 {5U{8b]k  
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　　resident 居民 sJ;g$TB  
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　　non-resident 非居民 :DrWq{4  
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　　tax year 纳税年度 W>Y@^U&x`  
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　　temporary trips out of 临时离境 c}Ft^Il  
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　　flat rate 比例税率 :|V$\!o'U  
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　　withholding income tax 预提税 \r;#g{ _  
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　　withholding at source 源泉扣缴 l2zFKCGF(  
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　　State Treasury 国库 dt \TQJc~  
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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 #C~+JL  
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　　refund of the income tax paid on the reinvested amount 再投资退税 {C 6=[  
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　　export-oriented enterprise 出口型企业 9oRy)_5Z(=  
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　　technologically advanced enterprise 先进技术企业 3c#BKHNC
 
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　　Special Economic Zone 经济特区 .
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