State Administration for Taxation 国家税务总局 Ir6g"kwCKq
Local Taxation bureau 地方税务局 Le*gdoW .
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Business Tax 营业税 '1rO&F
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Individual Income Tax 个人所得税 ]}L tf,9
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Income Tax for Enterprises企业所得税 F.-:4m(Z
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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 s=hao4v7z
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tax returns filing 纳税申报 UnOcw
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taxes payable 应交税金 h@fF`
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the assessable period for tax payment 纳税期限 `_!R;f
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the timing of tax liability arising 纳税义务发生时间 9}z%+t8u
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consolidate reporting 合并申报 zo:NE00
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the local competent tax authority 当地主管税务机关 vfdTGM`3
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the outbound business activity 外出经营活动 Zu|qN*N4
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Tax Inspection Report 纳税检查报告 /&W~:F
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tax avoidance 逃税 @bZ,)R
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tax evasion 避税 f0+vk'Z
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tax base 税基 0A')zKik
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refund after collection 先征后退
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withhold and remit tax 代扣代缴 }ZJJqJ`*e
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collect and remit tax 代收代缴 /i(R~7;?
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income from authors remuneration 稿酬所得 ^xQPj6P}
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income from remuneration for personal service 劳务报酬所得 CT
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income from lease of property 财产租赁所得 &/(JIWc1su
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income from transfer of property 财产转让所得 vr }-u
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contingent income 偶然所得 Rw)=<XV)6
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resident 居民 BH0s` K"
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non-resident 非居民 8wMwS6s:
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tax year 纳税年度 "6gBbm
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temporary trips out of 临时离境 h}Lrp r2r
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flat rate 比例税率 Y(=A HmR
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withholding income tax 预提税 ^.c<b_(=h
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withholding at source 源泉扣缴 +asO4'r
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State Treasury 国库 %:Z_~7ZR
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tax preference 税收优惠 pO)5NbU
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the first profit-making year 第一个获利年度 J~AmRo0!k
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refund of the income tax paid on the reinvested amount 再投资退税 N v6=[_D
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export-oriented enterprise 出口型企业 M2I*_pI
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technologically advanced enterprise 先进技术企业 d<[L^s9
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Special Economic Zone 经济特区 (wf3HEb_