[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 IoEITKd  
　　Local Taxation bureau 地方税务局 E]^wsS>=  
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　　Business Tax 营业税 >L\ >Th{o  
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　　Individual Income Tax 个人所得税 [fN?=,8  
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　　Income Tax for Enterprises企业所得税 E%R^ kqqr  
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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 K$S:V=y%r7  
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　　tax returns filing 纳税申报 C%s+o0b  
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　　taxes payable 应交税金 ;#3l&HRKH1  
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　　the assessable period for tax payment 纳税期限 kC=e>v  
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　　the timing of tax liability arising 纳税义务发生时间 VDCG 5QP6(  
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　　consolidate reporting 合并申报 ?\GILB,  
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　　the local competent tax authority 当地主管税务机关 MYQZqlV  
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　　the outbound business activity 外出经营活动 7j9:s>D  
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　　Tax Inspection Report 纳税检查报告 w\ hl2JTy  
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　　tax avoidance 逃税 k7rFbrLZ  
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　　tax evasion 避税 [@!.(Hp  
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　　tax base 税基 _j$"fg  
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　　refund after collection 先征后退 V
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　　withhold and remit tax 代扣代缴 gWt}q-@nRR  
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　　collect and remit tax 代收代缴 Ls8@@b,t2  
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　　income from authors remuneration 稿酬所得 RlRkw+%m  
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　　income from remuneration for personal service 劳务报酬所得 =x9SvIm/tH  
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　　income from lease of property 财产租赁所得 `1|#Za~e  
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　　income from transfer of property 财产转让所得 "7v/-   
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　　contingent income 偶然所得 2nSX90@:  
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　　resident 居民 0GUm~zi1  
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　　non-resident 非居民 l@ +lUx8  
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　　tax year 纳税年度 Tr}z&efY  
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　　temporary trips out of 临时离境 8>T#sO?+  
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　　flat rate 比例税率 EV1x"}D A_  
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　　withholding income tax 预提税 gZa/?[+  
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　　withholding at source 源泉扣缴 D?+\"lI  
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　　State Treasury 国库 L-B"P&  
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　　tax preference 税收优惠 fkLI$Cl  
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　　the first profit-making year 第一个获利年度 bve_*7
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　　refund of the income tax paid on the reinvested amount 再投资退税 RMinZ}/  
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　　export-oriented enterprise 出口型企业 eWKFs)C]  
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　　technologically advanced enterprise 先进技术企业 U GA_^?4  
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　　Special Economic Zone 经济特区 r[doN {%