CPA注册会计师考试：会计英语税务专用词汇辅导

　　State Administration for Taxation 国家税务总局

　　Local Taxation bureau 地方税务局

　　Business Tax 营业税

　　Individual Income Tax 个人所得税

　　Income Tax for Enterprises企业所得税

　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税

　　tax returns filing 纳税申报

　　taxes payable 应交税金

　　the assessable period for tax payment 纳税期限

　　the timing of tax liability arising 纳税义务发生时间

　　consolidate reporting 合并申报

　　the local competent tax authority 当地主管税务机关

　　the outbound business activity 外出经营活动

　　Tax Inspection Report 纳税检查报告

　　tax avoidance 逃税

　　tax evasion 避税

　　tax base 税基

　　refund after collection 先征后退

　　withhold and remit tax 代扣代缴

　　collect and remit tax 代收代缴

　　income from authors remuneration 稿酬所得

　　income from remuneration for personal service 劳务报酬所得

　　income from lease of property 财产租赁所得

　　income from transfer of property 财产转让所得

　　contingent income 偶然所得

　　resident 居民

　　non-resident 非居民

　　tax year 纳税年度

　　temporary trips out of 临时离境

　　flat rate 比例税率

　　withholding income tax 预提税

　　withholding at source 源泉扣缴

　　State Treasury 国库

　　tax preference 税收优惠

　　the first profit-making year *9个获利年度

　　refund of the income tax paid on the reinvested amount 再投资退税

　　export-oriented enterprise 出口型企业

　　technologically advanced enterprise 先进技术企业

　　Special Economic Zone 经济特区