税务专用词汇(在线收听

  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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