[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 z7K{ ,y  
　　Local Taxation bureau 地方税务局 bA;OphO(  
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　　Business Tax 营业税 j=WxtMS  
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　　Individual Income Tax 个人所得税 o`T.Zaik,  
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　　Income Tax for Enterprises企业所得税 aZ#FKp^8H  
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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 ``MO5${  
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　　tax returns filing 纳税申报 "1O_h6C  
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　　taxes payable 应交税金 -y`Pm8  
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　　the assessable period for tax payment 纳税期限 4:/]Y=)x  
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　　the timing of tax liability arising 纳税义务发生时间 }:m#}s  
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　　consolidate reporting 合并申报 T:^.; ZY  
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　　the local competent tax authority 当地主管税务机关 )CGQ}  
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　　the outbound business activity 外出经营活动 7Cz~nin>7  
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　　Tax Inspection Report 纳税检查报告 D8A+`W?  
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　　tax avoidance 逃税 6pt,]FlU  
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　　tax evasion 避税 E-A9lJW
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　　tax base 税基 /s?%ft#-9o  
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　　refund after collection 先征后退 l@`k:?  
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　　withhold and remit tax 代扣代缴 Bm~^d7;Cw  
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　　collect and remit tax 代收代缴 O,$*`RZpx  
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　　income from authors remuneration 稿酬所得 pa-*&p  
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　　income from remuneration for personal service 劳务报酬所得 SKG U)Rn;  
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　　income from lease of property 财产租赁所得 Yy~x`P'g!  
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　　income from transfer of property 财产转让所得 ZflB<cI  
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　　contingent income 偶然所得 2;)IBvK  
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　　resident 居民 '5}hm1,  
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　　non-resident 非居民 fTxd8an{  
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　　tax year 纳税年度 z~{08M7  
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　　temporary trips out of 临时离境 y dWr&E5  
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　　flat rate 比例税率 ju2H0AQ  
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　　withholding income tax 预提税 *`a$6F7m
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　　withholding at source 源泉扣缴 xM())Z|2  
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　　State Treasury 国库 L7ae6#5.  
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　　tax preference 税收优惠 W@"Rdc-  
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　　the first profit-making year 第一个获利年度 &XNt/bK-?  
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　　refund of the income tax paid on the reinvested amount 再投资退税 6 ;'s 9s"  
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　　export-oriented enterprise 出口型企业 k$=L&id  
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　　technologically advanced enterprise 先进技术企业 :EW1I>}_  
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　　Special Economic Zone 经济特区 gj|5"' g%