State Administration for Taxation 国家税务总局 YLfZ;W|6u
Local Taxation bureau 地方税务局 @pKQ}?
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Business Tax 营业税 `Al5(0Q
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Individual Income Tax 个人所得税 z$d/Vz,a
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Income Tax for Enterprises企业所得税 yn[^!GuJ_
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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 Rj|8lK;,
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tax returns filing 纳税申报 v_gQCS
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taxes payable 应交税金 Jz!8Xg%a
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the assessable period for tax payment 纳税期限 W:7oGZ>4
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the timing of tax liability arising 纳税义务发生时间 C#<:x!
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consolidate reporting 合并申报 IQS:tL/
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the local competent tax authority 当地主管税务机关 1r?<1vh:z
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the outbound business activity 外出经营活动 $f-f0t'
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Tax Inspection Report 纳税检查报告 i'5Q.uX
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tax avoidance 逃税 ag-\(i;K]
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tax evasion 避税 [=Y @Ul
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tax base 税基 af61!?K
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refund after collection 先征后退 M%dXy^e
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withhold and remit tax 代扣代缴 S;[*5g6a&x
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collect and remit tax 代收代缴 *v[WJ"8@
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income from authors remuneration 稿酬所得 +s:!\(BM
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income from remuneration for personal service 劳务报酬所得 ysV0Ed
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income from lease of property 财产租赁所得 Ji_3*(
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income from transfer of property 财产转让所得 WHQg6r
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contingent income 偶然所得 Wc4F'}s
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resident 居民 hHsCr@i
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non-resident 非居民 5Xu2MY=
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tax year 纳税年度 \`\& G-\
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temporary trips out of 临时离境 "P<IQx
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flat rate 比例税率 Y]aVa2!Wb
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withholding income tax 预提税 Vv4w?K
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withholding at source 源泉扣缴 @vdBA hXk
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State Treasury 国库 n}MW# :eJe
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tax preference 税收优惠 aA?Uf~ "t
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the first profit-making year 第一个获利年度 TU4"7]/{M
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refund of the income tax paid on the reinvested amount 再投资退税 ^s/Hb
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export-oriented enterprise 出口型企业 ?El8:zt? |
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technologically advanced enterprise 先进技术企业 #T1py@b0zA
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Special Economic Zone 经济特区 ;/w-7O: