為了方便各位考生能夠系統(tǒng)地掌握2015年注冊(cè)稅務(wù)師考試的重要知識(shí)點(diǎn)，高頓網(wǎng)校為考生開(kāi)設(shè)了高頓免費(fèi)題庫(kù)，針對(duì)知識(shí)點(diǎn)做深入解析，詳細(xì)的答案解析，幫助考生提高應(yīng)試能力。
稅務(wù)是指和稅收相關(guān)的事務(wù)。稅收作為經(jīng)濟(jì)杠桿之一，具有調(diào)節(jié)收入分配、促進(jìn)資源配置、促進(jìn)經(jīng)濟(jì)增長(zhǎng)的作用。大家工作賺錢(qián)后都得納稅，但是關(guān)于稅務(wù)方面的英文估計(jì)大家知道得很有限吧，今天就來(lái)學(xué)習(xí)一下！
State Administration for Taxation 國(guó)家稅務(wù)總局
Local Taxation bureau 地方稅務(wù)局
Business Tax 營(yíng)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(guó)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(yíng)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(guó)庫(kù)
tax preference 稅收優(yōu)惠
the first profit-making year *9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)
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