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財(cái)稅英語－稅務(wù)專用詞匯
Business Tax
營業(yè)稅
Individual Income Tax
個(gè)人所得稅
Income Tax for Enterprises
企業(yè)所得稅
Income Tax for Enterprises with Foreign Investment and Foreign Enterprises
外商投資企業(yè)和外國企業(yè)所得稅
tax returns filing
納稅申報(bào)
taxes payable
應(yīng)交稅金
the assessable period for tax payment
納稅期限
the timing of tax liability arising
納稅義務(wù)發(fā)生時(shí)間
consolidate reporting
合并申報(bào)
the local competent tax authority
當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)
the outbound business activity
外出經(jīng)營活動(dòng)
Tax Inspection Report
納稅檢查報(bào)告
tax avoidance
逃稅
tax evasion
避稅
tax base
稅基
refund after collection
先征后退
withhold and remit tax
代扣代繳
collect and remit tax
代收代繳
income from authors remuneration
稿酬所得
income from remuneration for personal service
勞務(wù)報(bào)酬所得
income from lease of property
財(cái)產(chǎn)租賃所得
income from transfer of property
財(cái)產(chǎn)轉(zhuǎn)讓所得
contingent income
偶然所得
resident
居民
non-resident
非居民
tax year
納稅年度
temporary trips out of
臨時(shí)離境
flat rate
比例稅率
withholding income tax
預(yù)提稅
withholding at source
源泉扣繳
State Treasury
國庫
tax preference
稅收優(yōu)惠
the first profit-making year
第一個(gè)獲利年度
refund of the income tax paid on the reinvested amount
再投資退稅
export-oriented enterprise
出口型企業(yè)
technologically advanced enterprise
先進(jìn)技術(shù)企業(yè)
Special Economic Zone
經(jīng)濟(jì)特區(qū)
【我要糾錯(cuò)】 責(zé)任編輯：佳佳
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