财税英语－税务专用词汇

　　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