State Administration for Taxation 国家税务总局 jj>]9z
Local Taxation bureau 地方税务局 ?h2}#wg
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Business Tax 营业税 #
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Individual Income Tax 个人所得税 y+;|Fz
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Income Tax for Enterprises企业所得税 x)VJFuqy
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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 dqAw5[qMJ
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tax returns filing 纳税申报 i6N',&jFU
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taxes payable 应交税金 QS j]Z
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the assessable period for tax payment 纳税期限 :Qq#Z
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the timing of tax liability arising 纳税义务发生时间 O
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consolidate reporting 合并申报 B-ESFATc
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the local competent tax authority 当地主管税务机关 H[|~/0?K
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the outbound business activity 外出经营活动 L=h'Qgk%
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Tax Inspection Report 纳税检查报告 uIrG* K
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tax avoidance 逃税 {: W$LWET
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tax evasion 避税 8EEuv-aeo
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tax base 税基 lRdChoL$2
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refund after collection 先征后退 2BobH_H
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withhold and remit tax 代扣代缴
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collect and remit tax 代收代缴 h1(4Ic
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income from authors remuneration 稿酬所得 \di=
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income from remuneration for personal service 劳务报酬所得 Q7A MRrN
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income from lease of property 财产租赁所得 Xm2'6f,
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income from transfer of property 财产转让所得 %K
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contingent income 偶然所得 Xry47a
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resident 居民 *9i{,I@
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non-resident 非居民 Lh<).<S
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tax year 纳税年度 IIqUZJ
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temporary trips out of 临时离境 Mc}^LDX
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flat rate 比例税率 sNwI0o
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withholding income tax 预提税 'P}0FktP`
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withholding at source 源泉扣缴 4Z,!zFS$`
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State Treasury 国库 O| hpXkV
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tax preference 税收优惠 wa3}SB
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the first profit-making year 第一个获利年度 Hq 188<
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refund of the income tax paid on the reinvested amount 再投资退税 "wHFN>5B
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export-oriented enterprise 出口型企业 BF <ikilR
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technologically advanced enterprise 先进技术企业 kSh( u
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Special Economic Zone 经济特区 >dG[G>