State Administration for Taxation 国家税务总局 o 2
ng
Local Taxation bureau 地方税务局 ko9}?qs
@1CXc"IgA
Business Tax 营业税 W6<o
y
u"h/ERCa
Individual Income Tax 个人所得税 2 .3_ FXSt
%:aXEjm@
Income Tax for Enterprises企业所得税 X +!+&RAN*
s| p I`
Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 3en 9TB
;M?)-dpZ
tax returns filing 纳税申报 1Ms]\<^j
>._d2.Q'
taxes payable 应交税金 n^nE&'[?0g
n#+EG3
the assessable period for tax payment 纳税期限 ]s=|+tz\V
LO=U?`)q
the timing of tax liability arising 纳税义务发生时间 Cu7{>"
AM- bs^
consolidate reporting 合并申报 H9)@q3<
X%b1KG|#(
the local competent tax authority 当地主管税务机关 Z1 Ne p !
k|-\[Yl .
the outbound business activity 外出经营活动 2|;|C8C
`=Ip>7T&
Tax Inspection Report 纳税检查报告 8 #4K@nm5
;MN$.x +
tax avoidance 逃税 .?{n o}u.
(~DW_+?]'
tax evasion 避税 E !!,JnU
=muQ7l:(
tax base 税基 j !*,(
Qx
z[
refund after collection 先征后退 ]c>@RXY'
aEN` `
withhold and remit tax 代扣代缴 G|,&V0*
pyhXET
'
collect and remit tax 代收代缴 IWE([<i}i[
uZ?P{E,K
income from authors remuneration 稿酬所得
8$NVVw]2,
G!j 9D
income from remuneration for personal service 劳务报酬所得 _ ^FC 9
;g0s1nz
income from lease of property 财产租赁所得 z 3a GK
Xz4q^XJ
income from transfer of property 财产转让所得 4K^cj2 X
@JGmOwZ
contingent income 偶然所得 Ql{#dcR
x
TO Hz3=
resident 居民 CE3l_[
c
O? OAXPK2
non-resident 非居民 5qrD~D '
RQ E]=N
tax year 纳税年度 IRbyW?/Xv
-jJhiaJ$<
temporary trips out of 临时离境 }{F )Ren
R%.`h
flat rate 比例税率 hwGK),?"+
ZuGSR GX'
withholding income tax 预提税 qy|bOl
F>\,`wP
withholding at source 源泉扣缴 Lip#uuuXXN
Rs=Fcvl
State Treasury 国库 "5N4
of
8
/[TOy2/;%b
tax preference 税收优惠 Z 7 @'I0;A
xVP
SL#>
the first profit-making year 第一个获利年度 O: :FB.k
P|Aac,nE+^
refund of the income tax paid on the reinvested amount 再投资退税 k^}[+IFJ
Iynks,ikA
export-oriented enterprise 出口型企业 [ bnu
DS
_\>y[e["p
technologically advanced enterprise 先进技术企业 "]"0d[d
I<QUvs%e
Special Economic Zone 经济特区 *fm?"0M5
