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税务专用英语词汇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 filing 纳税申报the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间taxes payable 应交税金consolidate reporting 合并申报the local competent tax authority 当地主管税务机关tax year 纳税年度the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告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flat rate 比例税率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temporary trips out of 临时离境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tax avoidance 逃税export-oriented enterprise 出口型企业technologically advanced enterprise 先进技术企业Special Economic Zone 经济特区支票用语英语词汇支票薄cheque book 支票陈票人cheque drawer持票人cheque holder不记名支票　　cheque to bearer/bearer cheque记名支票/认人支票　　cheque to order　　到期支票　　antedated cheque　　未到期支票　　postdated cheque　　保付支票　　certified cheque　　未获兑现支票，退票　　returned cheque　　横线支票　　crossed cheque　　普通横线　　general crossing　　特别横线　　special crossing　　空白支票　　blank cheque　　失效支票，过期支票　　stale cheque　　普通支票　　open cheque　　打10%折扣的10000元支票，(即9000元)　　a cheque for $10，000， less 10% discount　　加10%费用的10000元支票，(即11000元)　　a cheque for $10，000， plus 10% charges　　支票换现金/兑现　　to cash a cheque　　清理票款　　to clear a cheque　　保证兑现　　to certify a cheque　　填写支票数额　　to fill up a cheque　　支票上划线　　to cross a cheque　　开发支票　　to make out a cheque　　签发支票，开立支票to draw a cheque/to issue a cheque　　透支支票　　to overdraw a cheque　　背书支票　　to endorse a cheque　　请付票款/清付票款　　to pay a c