中英对照：和税务相关的专用词汇

英语自学网

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 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