State Administration for Taxation 国家税务总局 S@_GjCpn
Local Taxation bureau 地方税务局 ~kL":C>2
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Business Tax 营业税 K;Ktx>Z/
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Individual Income Tax 个人所得税 Jad'8}0J
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Income Tax for Enterprises企业所得税 l\eq/yg_
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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 laAG%lq/'
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tax returns filing 纳税申报 0y(d|;':
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taxes payable 应交税金 w-1CA{"i7
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the assessable period for tax payment 纳税期限
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the timing of tax liability arising 纳税义务发生时间 X*b0q J
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consolidate reporting 合并申报 82$^pg>
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the local competent tax authority 当地主管税务机关 e2;">tp6?
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the outbound business activity 外出经营活动 7HzKjR=B
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Tax Inspection Report 纳税检查报告 I|:*Dy,~
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tax avoidance 逃税 u5lj+?
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tax evasion 避税 #2pgh?
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tax base 税基 rh+OgKi
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refund after collection 先征后退 l|DOsI'r
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withhold and remit tax 代扣代缴 } nQH
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collect and remit tax 代收代缴 sh0O~%]g
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income from authors remuneration 稿酬所得 )%Y$FLB
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income from remuneration for personal service 劳务报酬所得 wc;5tb#
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income from lease of property 财产租赁所得 ohw
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income from transfer of property 财产转让所得 Q
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contingent income 偶然所得 7n#0eska,
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resident 居民 Bq'hk<ns[
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non-resident 非居民 p{.EF
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tax year 纳税年度 oI^iL\\2h
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temporary trips out of 临时离境 P afmHXx
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flat rate 比例税率 hj-M
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withholding income tax 预提税 WC`<N4g|
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withholding at source 源泉扣缴 8,%y`tUn>u
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State Treasury 国库 3B>!9:w~f
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tax preference 税收优惠 Xc'yz 2B
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