State Administration for Taxation 国家税务总局 ahZ@4v
Local Taxation bureau 地方税务局 T][c^K*
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Business Tax 营业税 wu11)HFL|z
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Individual Income Tax 个人所得税 "'+C%
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Income Tax for Enterprises企业所得税 J}4RJ9
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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 TOgH~R=
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tax returns filing 纳税申报 /X0<2&v
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taxes payable 应交税金 K4E2W9h
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the assessable period for tax payment 纳税期限 b "}ya/
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the timing of tax liability arising 纳税义务发生时间
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consolidate reporting 合并申报 Q>;Aq!mr=
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the local competent tax authority 当地主管税务机关 <;>k[P'
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the outbound business activity 外出经营活动 'Z,7{U1P
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Tax Inspection Report 纳税检查报告 `WxGU
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tax avoidance 逃税 "Wk K1u
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tax evasion 避税 hBcklI
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tax base 税基 ;0$qT$,
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refund after collection 先征后退 LV
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withhold and remit tax 代扣代缴 Eg&Q,dH[
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collect and remit tax 代收代缴 GMLx$?=j
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income from authors remuneration 稿酬所得 RLLL=?W@
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income from remuneration for personal service 劳务报酬所得 8Jp?@qt=$
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income from lease of property 财产租赁所得 Po\+zZjo
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income from transfer of property 财产转让所得 (U.VCSn
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contingent income 偶然所得 Sn.I{~
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resident 居民 /z)8k4
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non-resident 非居民 sv "GX<+
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tax year 纳税年度 AI9=?X<kh
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temporary trips out of 临时离境 HC>k/Gk"
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flat rate 比例税率 5$$]ZMof
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withholding income tax 预提税 NB( GE
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withholding at source 源泉扣缴 gKPqU @$*
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State Treasury 国库 aKRnj!4z
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tax preference 税收优惠 WS@8Z0@RD
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the first profit-making year 第一个获利年度 q'biTn]2
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refund of the income tax paid on the reinvested amount 再投资退税 L>57eF)7
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export-oriented enterprise 出口型企业 _.,"`U; H
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technologically advanced enterprise 先进技术企业 (1Jc-`
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Special Economic Zone 经济特区 ;b,
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