税务专用英语词汇
税务专用英语词汇
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
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第一个获利年度
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