為了方便各位考生能夠系統(tǒng)地掌握2015年注冊稅務師考試的重要知識點，高頓網(wǎng)校為考生開設了高頓免費題庫，針對知識點做深入解析，詳細的答案解析，幫助考生提高應試能力。
稅務是指和稅收相關的事務。稅收作為經(jīng)濟杠桿之一，具有調(diào)節(jié)收入分配、促進資源配置、促進經(jīng)濟增長的作用。大家工作賺錢后都得納稅，但是關于稅務方面的英文估計大家知道得很有限吧，今天就來學習一下！
State Administration for Taxation 國家稅務總局
Local Taxation bureau 地方稅務局
Business Tax 營業(yè)稅
Individual Income Tax 個人所得稅
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
taxes payable 應交稅金
the assessable period for tax payment 納稅期限
the timing of tax liability arising 納稅義務發(fā)生時間
consolidate reporting 合并申報
the local competent tax authority 當?shù)刂鞴芏悇諜C關
the outbound business activity 外出經(jīng)營活動
Tax Inspection Report 納稅檢查報告
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 勞務報酬所得
income from lease of property 財產(chǎn)租賃所得
income from transfer of property 財產(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 臨時離境
flat rate 比例稅率
withholding income tax 預提稅
withholding at source 源泉扣繳
State Treasury 國庫
tax preference 稅收優(yōu)惠
the first profit-making year *9個獲利年度
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 先進技術(shù)企業(yè)
Special Economic Zone 經(jīng)濟特區(qū)
高頓網(wǎng)校為各位考生搜集整理了財經(jīng)考試歷年真題匯總，來幫助想要報考注冊稅務師考試，預祝大家取得優(yōu)異成績！進入題庫>>
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