定制學習規劃
學前分析量身制定學習方案
專業化教學
理論與實踐、面授與網課多樣化教學
智能交互學習
移動APP、在線題庫智能學練測評
一站式指導學服
報考指導、考前提醒一站式服務
VIP尊享服務
簽約不過免費重讀，贏獎學金
職業推薦
入駐人才庫，暢享職業規劃與推薦
注冊會計師考試：會計英語——稅務專用詞匯
State Administration for Taxation 國家稅務總局
Local Taxation bureau 地方稅務局
Business Tax 營業稅
Individual Income Tax 個人所得稅
Income Tax for Enterprises企業所得稅
Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投資企業和外國企業所得稅
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 納稅義務發生時間
consolidate reporting 合并申報
the local competent tax authority 當地主管稅務機關
the outbound business activity 外出經營活動
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 財產租賃所得
income from transfer of property 財產轉讓所得
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 稅收優惠
the first profit-making year 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
technologically advanced enterprise 先進技術企業
Special Economic Zone 經濟特區
CPA沖刺指導：注冊會計師考試六大巧記方法
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