State Administration for Taxation 国家税务总局 M3
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Local Taxation bureau 地方税务局 3dO~Na`S
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Business Tax 营业税 u@&e{w~0
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Individual Income Tax 个人所得税 0'wchy>
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Income Tax for Enterprises企业所得税 r2ZSkP.
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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 pLYLHS`*
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tax returns filing 纳税申报 gXJtk;
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taxes payable 应交税金 z)%Ke~)<\@
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the assessable period for tax payment 纳税期限 _oz1'}=
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the timing of tax liability arising 纳税义务发生时间 oYx4+xH/
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consolidate reporting 合并申报 )FQxVT,.
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the local competent tax authority 当地主管税务机关 *.us IH2
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the outbound business activity 外出经营活动 ZR]p7{8B
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Tax Inspection Report 纳税检查报告 vVhSl$mW
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tax avoidance 逃税 ?,}:)oA_
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tax evasion 避税 !LR9}Xon
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tax base 税基 SA{noM
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refund after collection 先征后退 =W*Ro+wWb
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withhold and remit tax 代扣代缴 :>CD;
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collect and remit tax 代收代缴 y$Fk0s*>
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income from authors remuneration 稿酬所得 qrHCr:~
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income from remuneration for personal service 劳务报酬所得 cb=ixn
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income from lease of property 财产租赁所得 _U|rTil
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income from transfer of property 财产转让所得 dvE~EZcS
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contingent income 偶然所得 #.<Dq8u
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resident 居民 &E]<KbVx
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non-resident 非居民 fBb:
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