知识与资讯
专业词汇
 
税务专用词汇
发布时间:2011-7-16 21:40:00||  点击:1523次||  文章分类:专业词汇||  发布人:翻译家(Fanyijia.com)


   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



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