State Administration for Taxation 国家税务总局 9^ )=N=wV
Local Taxation bureau 地方税务局 'r3
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Business Tax 营业税 u PjJ>
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Individual Income Tax 个人所得税 7?e*b(vd
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Income Tax for Enterprises企业所得税 %b0 ..Zz
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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 =ejk E;
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tax returns filing 纳税申报 sAWU tJ
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taxes payable 应交税金 Wcw$
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the assessable period for tax payment 纳税期限 v-EcJj %
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the timing of tax liability arising 纳税义务发生时间 :,% v AI
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consolidate reporting 合并申报 (m25ZhW
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the local competent tax authority 当地主管税务机关 < OCy
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the outbound business activity 外出经营活动 P;{f+I|`
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Tax Inspection Report 纳税检查报告 SVo:%mX
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tax avoidance 逃税 W/L~&.'
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tax evasion 避税 6j+_)7.V
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tax base 税基 z`y!C3w<
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refund after collection 先征后退 ZXh6Se4o
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withhold and remit tax 代扣代缴 h%9#~gJ})
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collect and remit tax 代收代缴 1!~=8FTv
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income from authors remuneration 稿酬所得 *shE-w ;C
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income from remuneration for personal service 劳务报酬所得 '
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income from lease of property 财产租赁所得 >/9f>d?w^
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income from transfer of property 财产转让所得 DKp+ nq$
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contingent income 偶然所得 1Ue )&RW
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resident 居民 Qo+I98L X[
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non-resident 非居民 T%B&HsH
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tax year 纳税年度 FCgr
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temporary trips out of 临时离境 JvX]^t/}
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flat rate 比例税率 $aDAD4mmm
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withholding income tax 预提税 m-Z<zE Q
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withholding at source 源泉扣缴 ?S9? ?y/
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State Treasury 国库 la+ RK
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tax preference 税收优惠 ? Dm={S6
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the first profit-making year 第一个获利年度 %38HGjS
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refund of the income tax paid on the reinvested amount 再投资退税 uj;tmK>;
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export-oriented enterprise 出口型企业 9K,PT.c
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technologically advanced enterprise 先进技术企业 !Lkk1z o
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Special Economic Zone 经济特区 /6",#B}%b
