State Administration for Taxation 国家税务总局 vBp5&*
Local Taxation bureau 地方税务局 -|lnJg4
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Business Tax 营业税 'a}{s>{O
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Individual Income Tax 个人所得税 Xw%
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Income Tax for Enterprises企业所得税 + |,CIl+
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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 }oG&zw
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tax returns filing 纳税申报 .UcS4JU
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taxes payable 应交税金 u{ng\d*KE}
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the assessable period for tax payment 纳税期限 u-Vnmig9
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the timing of tax liability arising 纳税义务发生时间 7 mN?;X33
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consolidate reporting 合并申报 6$f,DU
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the local competent tax authority 当地主管税务机关 U:>O6"
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the outbound business activity 外出经营活动 P'K')]D=!
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Tax Inspection Report 纳税检查报告 m0 P5a%D
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tax avoidance 逃税 EPI*~=Z.U
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tax evasion 避税 *8N~Zmz
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tax base 税基 NF.SGga
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refund after collection 先征后退 V)]&UbEL|
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withhold and remit tax 代扣代缴 >|s=l`"Xz
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collect and remit tax 代收代缴 ei5 S <n
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income from authors remuneration 稿酬所得 CtfSfSAUuu
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income from remuneration for personal service 劳务报酬所得 [bp"U*!9P
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income from lease of property 财产租赁所得 C@[:}ZGMV
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income from transfer of property 财产转让所得 :$WRV-
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contingent income 偶然所得 1/i|
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resident 居民 |Mh;k6
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non-resident 非居民 uODsXi{z
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tax year 纳税年度 "7l}X{b
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temporary trips out of 临时离境 3w@)/ujn
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flat rate 比例税率 h {m]n!
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withholding income tax 预提税 ;
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withholding at source 源泉扣缴 AT%0i
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State Treasury 国库 v!x[1[
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tax preference 税收优惠 l}wBthwCc
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the first profit-making year 第一个获利年度 d.
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refund of the income tax paid on the reinvested amount 再投资退税 w &-r
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export-oriented enterprise 出口型企业 '%MIG88
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technologically advanced enterprise 先进技术企业 ;?cUF78#
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Special Economic Zone 经济特区 R0|X;3