[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 nDB 2>J  
　　Local Taxation bureau 地方税务局 Du:p!nO  
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　　Business Tax 营业税 .# 55u+d,  
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　　Individual Income Tax 个人所得税 o 7W Kh=  
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　　Income Tax for Enterprises企业所得税 rjHIQC C  
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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 }?]yxa~  
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　　tax returns filing 纳税申报 '&:1?i)  
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　　taxes payable 应交税金 @D~+D@i$TW  
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　　the assessable period for tax payment 纳税期限 ,ah*!Zm.kk  
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　　the timing of tax liability arising 纳税义务发生时间 $.Q>M]xH  
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　　consolidate reporting 合并申报 r}0C8(oq  

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　　the local competent tax authority 当地主管税务机关 QhXC>)PW  
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　　the outbound business activity 外出经营活动 1%spzkE 3P  
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　　Tax Inspection Report 纳税检查报告 5rml Aq  
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　　tax avoidance 逃税 +an^e'  
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　　tax evasion 避税 (#bp`Kih  
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　　tax base 税基 '9 e\.  
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　　refund after collection 先征后退 & &" 'dL  
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　　withhold and remit tax 代扣代缴 @q+cmJKv  
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　　collect and remit tax 代收代缴 j!x<QNNX  
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　　income from authors remuneration 稿酬所得 gX$0[ sIS.  
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　　income from remuneration for personal service 劳务报酬所得 >v1 y0zx  
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　　income from lease of property 财产租赁所得 Jh$"fr3  
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　　income from transfer of property 财产转让所得 AhvvuN$n%  
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　　contingent income 偶然所得 NtY*sUKRD  
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　　resident 居民 `RL,ZoYuu  
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　　non-resident 非居民 ?dsf@\  
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　　tax year 纳税年度 8cK\
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　　temporary trips out of 临时离境 [jl2\3*  
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　　flat rate 比例税率 -`!_h[   
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　　withholding income tax 预提税 &Y,Q >bu  
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　　withholding at source 源泉扣缴 L1hD}J'$4  
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　　State Treasury 国库 '7x
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　　tax preference 税收优惠 H\^VqNK"
 
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　　the first profit-making year 第一个获利年度 &/](HLdF  
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　　refund of the income tax paid on the reinvested amount 再投资退税 \!^i;1h0c3  
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　　export-oriented enterprise 出口型企业 WP0 #i~3*  
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　　technologically advanced enterprise 先进技术企业 v9%nau4  
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　　Special Economic Zone 经济特区 ^ED"rMI