State Administration for Taxation 国家税务总局 &H8wYs
Local Taxation bureau 地方税务局 9$[6\jMh
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Business Tax 营业税 cq]JD6937
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Individual Income Tax 个人所得税
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Income Tax for Enterprises企业所得税 `_aX>fw
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Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 SU,G0.
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tax returns filing 纳税申报 Vu.VH([b]Q
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taxes payable 应交税金 aeZ$Wu>]W
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the assessable period for tax payment 纳税期限 4Vtug>
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the timing of tax liability arising 纳税义务发生时间
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consolidate reporting 合并申报 yY[9\!
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the local competent tax authority 当地主管税务机关
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the outbound business activity 外出经营活动 E7'
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Tax Inspection Report 纳税检查报告 WwsH7X)
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tax avoidance 逃税 D:] QBA)C
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tax evasion 避税 =6Fpixq>
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tax base 税基 5P Zzaz<
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refund after collection 先征后退 k5M5bH',
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withhold and remit tax 代扣代缴 Mj&G5R~_
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collect and remit tax 代收代缴 pfBe24q
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income from authors remuneration 稿酬所得 (Bq^
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income from remuneration for personal service 劳务报酬所得 xKR\w!+Z'
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income from lease of property 财产租赁所得 HQvJ*U4++
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income from transfer of property 财产转让所得 1 |
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contingent income 偶然所得 X=+|(A,BdY
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resident 居民 #x qiGK
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non-resident 非居民 6r|=^3{
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tax year 纳税年度 e2e!"kEF
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temporary trips out of 临时离境 i;rcgd
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flat rate 比例税率 PYBE?td
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withholding income tax 预提税 ?3lAogB
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withholding at source 源泉扣缴 Sn
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State Treasury 国库 |1GOm=GNK
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tax preference 税收优惠 Jz}`-fU`
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the first profit-making year 第一个获利年度 o\F>K'
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refund of the income tax paid on the reinvested amount 再投资退税 )=#e*1!b
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export-oriented enterprise 出口型企业 8>@JW]
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technologically advanced enterprise 先进技术企业 /ej[oR
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Special Economic Zone 经济特区 &?1O D5