State Administration for Taxation 国家税务总局 d#vq+wR
Local Taxation bureau 地方税务局 f`RcfYt
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Business Tax 营业税 }7X85@jC
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Individual Income Tax 个人所得税 p/cVQ
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Income Tax for Enterprises企业所得税 9W5vp:G
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Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 3vHEPm]
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tax returns filing 纳税申报 ^B1Q";#
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taxes payable 应交税金 IpB0~`7YI
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the assessable period for tax payment 纳税期限 gUy >I(
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the timing of tax liability arising 纳税义务发生时间 $0AN5 |`g\
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consolidate reporting 合并申报 @Ej{sC!0T
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the local competent tax authority 当地主管税务机关 (YGJw?]
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the outbound business activity 外出经营活动 J5mMx)t@
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Tax Inspection Report 纳税检查报告 -wW%+wH
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tax avoidance 逃税 |bO}|X
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tax evasion 避税 cmZ39pjBJ
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tax base 税基 ]}w~fjq
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refund after collection 先征后退 U9SByqa1
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withhold and remit tax 代扣代缴 <I&X[Sqp
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collect and remit tax 代收代缴 -Z-|49I/mN
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income from authors remuneration 稿酬所得 4B
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income from remuneration for personal service 劳务报酬所得 8)\ ?6C
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income from lease of property 财产租赁所得 KWLI7fTgj$
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income from transfer of property 财产转让所得 DKPX_::
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contingent income 偶然所得
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resident 居民 Z0`Bn5
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non-resident 非居民 w+fsw@dK&
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tax year 纳税年度 XPBKQm_}
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temporary trips out of 临时离境 0/6f9A
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flat rate 比例税率 MD1n+FgTu
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withholding income tax 预提税 U6t>UE6k
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withholding at source 源泉扣缴 "iMuA
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State Treasury 国库 *Ew`Fm H
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tax preference 税收优惠 }u5/
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the first profit-making year 第一个获利年度 D{x'k2=
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refund of the income tax paid on the reinvested amount 再投资退税 V`f
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export-oriented enterprise 出口型企业 fa//~$#"{L
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technologically advanced enterprise 先进技术企业 h64
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Special Economic Zone 经济特区 y'((
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