State Administration for Taxation 国家税务总局 YAIDSZ&l[
Local Taxation bureau 地方税务局 $Qv+*% c
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Business Tax 营业税 Vc! ;O9dP
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Individual Income Tax 个人所得税 ,4 -) e
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Income Tax for Enterprises企业所得税 eoS8e$}
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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 T>&d/$;]
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tax returns filing 纳税申报 OgiE
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taxes payable 应交税金 E0<9NF Qr7
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the assessable period for tax payment 纳税期限 1A4!zqT;
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the timing of tax liability arising 纳税义务发生时间 t]~L o3
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consolidate reporting 合并申报 _(
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the local competent tax authority 当地主管税务机关 3hOiHO
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the outbound business activity 外出经营活动 gp:,DC?(
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Tax Inspection Report 纳税检查报告 ThX%Uzd"[;
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tax avoidance 逃税 4+od N.
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tax evasion 避税 vr|9NP]v
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tax base 税基 FY [WdZDZ
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refund after collection 先征后退 ] ZGP
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withhold and remit tax 代扣代缴 U5]{`C0H?
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collect and remit tax 代收代缴 ,BCtNt(
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income from authors remuneration 稿酬所得 !>g_9'n'
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income from remuneration for personal service 劳务报酬所得 wuCiO;w
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income from lease of property 财产租赁所得 c(. 2D
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income from transfer of property 财产转让所得
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contingent income 偶然所得 :b[
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resident 居民 lC Bb0k2
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non-resident 非居民 W3s>+yU
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tax year 纳税年度 pe>R2<!$
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temporary trips out of 临时离境 {
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flat rate 比例税率 D<5;4
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withholding income tax 预提税 NGIbUH1[
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withholding at source 源泉扣缴 `LU [+F8<
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State Treasury 国库 f]M KNX
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tax preference 税收优惠 ezn%*X
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the first profit-making year 第一个获利年度 a>x3UVf_
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refund of the income tax paid on the reinvested amount 再投资退税 0|kkwZVPn
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export-oriented enterprise 出口型企业 N t]YhO
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technologically advanced enterprise 先进技术企业 G+2!+N\P
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Special Economic Zone 经济特区 eg Ml(~D
