State Administration for Taxation 国家税务总局 lm o>z'<
Local Taxation bureau 地方税务局 U}_l]gNn
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Business Tax 营业税 xaAJ>0IM
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Individual Income Tax 个人所得税 q --NLm@;
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Income Tax for Enterprises企业所得税 bJmVq%>;
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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 t8E'd :pE
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tax returns filing 纳税申报 vZq7U] RW
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taxes payable 应交税金 C>4y< ,Q
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the assessable period for tax payment 纳税期限 L'`W5B@
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the timing of tax liability arising 纳税义务发生时间 ,H'O`oV!1E
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consolidate reporting 合并申报 # G0jMQ
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the local competent tax authority 当地主管税务机关 {UT^p IP\
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the outbound business activity 外出经营活动 ?r"m*fY%
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Tax Inspection Report 纳税检查报告 O|O #T.Tg
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tax avoidance 逃税 APsd^ J
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tax evasion 避税 L ![b f5T
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tax base 税基 G sm5L<rx
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refund after collection 先征后退 P`v%<
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withhold and remit tax 代扣代缴 N0,.cd]y`
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collect and remit tax 代收代缴 !ANv XPp
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income from authors remuneration 稿酬所得 8B"jvrs
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income from remuneration for personal service 劳务报酬所得 s_y Y,Z:
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income from lease of property 财产租赁所得 ff**) Xdh
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income from transfer of property 财产转让所得 M~t S
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contingent income 偶然所得 %u-l6<w# R
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resident 居民 M\BLuD
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non-resident 非居民 !G.)%+Z
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tax year 纳税年度 x>8=CiUE
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temporary trips out of 临时离境 ~9#\+[ d_
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flat rate 比例税率 MR=>Dc R
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withholding income tax 预提税 +e. bO5Y
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withholding at source 源泉扣缴 lwIU|T<4
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State Treasury 国库 qiV#T +\
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tax preference 税收优惠 e*;-vS9H
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the first profit-making year 第一个获利年度 /v 7U~i5
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refund of the income tax paid on the reinvested amount 再投资退税 |tC!`.^\
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export-oriented enterprise 出口型企业 C s?kZ
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technologically advanced enterprise 先进技术企业 K]yCt~A$
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Special Economic Zone 经济特区 ABvB1[s#
