State Administration for Taxation 国家税务总局 l wa
Local Taxation bureau 地方税务局 ' (ql7
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Business Tax 营业税 ab6K K$s
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Individual Income Tax 个人所得税 G6L
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Income Tax for Enterprises企业所得税 > d_O0a*W-
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Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 )y._]is)b
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tax returns filing 纳税申报 _%Jqyc"-
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taxes payable 应交税金 ?&"-y)FG
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the assessable period for tax payment 纳税期限 IRD?.K]*
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the timing of tax liability arising 纳税义务发生时间 RH~KaV3
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consolidate reporting 合并申报 IE,
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the local competent tax authority 当地主管税务机关 .I<#i9Le
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the outbound business activity 外出经营活动 y 1z4qSeM
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Tax Inspection Report 纳税检查报告 RP!X 5
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tax avoidance 逃税
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tax evasion 避税 ]|'Mf;
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tax base 税基 EN' }+E
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refund after collection 先征后退 N"@aisi)
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withhold and remit tax 代扣代缴 \= =rdW-
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collect and remit tax 代收代缴 U TC|8
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income from authors remuneration 稿酬所得 C/U^8,6\n
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income from remuneration for personal service 劳务报酬所得 R$sG*=a!8j
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income from lease of property 财产租赁所得
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income from transfer of property 财产转让所得 :VGvL"Kro
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contingent income 偶然所得 rzsAnLxo
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resident 居民 R,>LUa*u
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non-resident 非居民 iK%%
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tax year 纳税年度 -T$%MX
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temporary trips out of 临时离境 $qO%lJ:
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flat rate 比例税率 jbZ%Y0
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withholding income tax 预提税 Y- e sD'MD
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withholding at source 源泉扣缴 lXso@TNrZ0
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State Treasury 国库 2SVBuV/R
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tax preference 税收优惠 }04 EM
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the first profit-making year 第一个获利年度 u]RI,3Z
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refund of the income tax paid on the reinvested amount 再投资退税 )"KKBil0
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export-oriented enterprise 出口型企业 )jc`_{PQg
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technologically advanced enterprise 先进技术企业 JiH^N!
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Special Economic Zone 经济特区 ^E-BB 6D
