State Administration for Taxation 国家税务总局 MNE)<vw>
Local Taxation bureau 地方税务局 pl/$@K?L
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Business Tax 营业税 t
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Individual Income Tax 个人所得税 I4ct``Di
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Income Tax for Enterprises企业所得税 Z4sjH1W
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Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 ~&|i'f[
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tax returns filing 纳税申报 2xm?,p`
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taxes payable 应交税金 9Dkgu^`
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the assessable period for tax payment 纳税期限 @2O\M ,g5
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the timing of tax liability arising 纳税义务发生时间 (~o+pp!
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consolidate reporting 合并申报 ;:1mv
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the local competent tax authority 当地主管税务机关 DzOJ{dF
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the outbound business activity 外出经营活动 t":>O0>cz
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Tax Inspection Report 纳税检查报告 D]_\i[x
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tax avoidance 逃税 :/Zh[Q@EG
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tax evasion 避税 9LRY
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tax base 税基 _Y~?. hs^
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refund after collection 先征后退 L1+cv;t
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withhold and remit tax 代扣代缴 --D`YmB
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collect and remit tax 代收代缴 M](U"K?
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income from authors remuneration 稿酬所得 81g0oVv
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income from remuneration for personal service 劳务报酬所得 ]t<%>Z$
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income from lease of property 财产租赁所得 OMNdvrE*=O
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income from transfer of property 财产转让所得 s=+G%B'
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contingent income 偶然所得 N~YeAe~+
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resident 居民 Su~`jRN$
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non-resident 非居民 U)6JJv
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tax year 纳税年度 nwYeOa/t
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temporary trips out of 临时离境 To95WG7G
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flat rate 比例税率 xDS9g
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withholding income tax 预提税 <z PyID`
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withholding at source 源泉扣缴 t@v8>J%K
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State Treasury 国库 .l!Z=n|
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tax preference 税收优惠 IuL]V TY
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the first profit-making year 第一个获利年度 JJr<cZ4]
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refund of the income tax paid on the reinvested amount 再投资退税 Ar_/9@n
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export-oriented enterprise 出口型企业 _
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technologically advanced enterprise 先进技术企业 Z9y:}:j"
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Special Economic Zone 经济特区 &-9D.'WzP