1、 http:/ 能飞韩语 http:/ 能飞日语http:/ 能飞英语 http:/ 能飞背单词和税务相关的英文词汇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
2、 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 aft
3、er 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http:/ 能飞韩语 http:/ 能飞日语http:/ 能飞英语 http:/ 能飞背单词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
4、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
