State Administration for Taxation 国家税务总局 ,N <;!6e
Local Taxation bureau 地方税务局
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Business Tax 营业税 fZxZ):7i
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Individual Income Tax 个人所得税 X1 #D
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Income Tax for Enterprises企业所得税 {eqUEdC
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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 9"_qa q
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tax returns filing 纳税申报 tN";o\!}
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taxes payable 应交税金 >UWL T;N/W
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the assessable period for tax payment 纳税期限 "{qhk {
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the timing of tax liability arising 纳税义务发生时间 REnRpp$
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consolidate reporting 合并申报 I2YQIY+
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the local competent tax authority 当地主管税务机关 >:X
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the outbound business activity 外出经营活动 E' JVf%)
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Tax Inspection Report 纳税检查报告 L~I<y;x
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tax avoidance 逃税 9SC#N 5V
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tax evasion 避税 G/2@
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tax base 税基 Uu>YE0/)
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refund after collection 先征后退 1K0 9iB
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withhold and remit tax 代扣代缴 `lN1 u'(:
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collect and remit tax 代收代缴 DY~~pi~
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income from authors remuneration 稿酬所得 h8u(lIRHQ
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income from remuneration for personal service 劳务报酬所得 yY[[)
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income from lease of property 财产租赁所得 hY-;Wfg
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income from transfer of property 财产转让所得 <4C`^p
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contingent income 偶然所得 ,Xo9gn
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resident 居民 Z9~~vf#
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non-resident 非居民 <*2.B~
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tax year 纳税年度 T/)$}#w0i
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temporary trips out of 临时离境 w+2:eFi=/
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flat rate 比例税率 &AUL]:<s
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withholding income tax 预提税
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withholding at source 源泉扣缴 j
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State Treasury 国库 Uc<B)7{'
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tax preference 税收优惠 i*9eU*i|H
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the first profit-making year 第一个获利年度 $T1
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refund of the income tax paid on the reinvested amount 再投资退税 eZI&d;i
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export-oriented enterprise 出口型企业 xg. d)n
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technologically advanced enterprise 先进技术企业 + @usJkxul
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Special Economic Zone 经济特区 7I(Sa?D:
