State Administration for Taxation 国家税务总局 Tp&03
Local Taxation bureau 地方税务局 %:2<'s2Si
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Business Tax 营业税 EM+#h'%-
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Individual Income Tax 个人所得税 ML!Zm[I9
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Income Tax for Enterprises企业所得税 _Kg:jal
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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:|>;Wx
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tax returns filing 纳税申报 &{?*aK&%3l
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taxes payable 应交税金 )>$@cH
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the assessable period for tax payment 纳税期限 V8w!yc
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the timing of tax liability arising 纳税义务发生时间 <J4|FOz!=
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consolidate reporting 合并申报 ."<mL}Fi(
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the local competent tax authority 当地主管税务机关 T> cvV
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the outbound business activity 外出经营活动 h=uwOi6}
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Tax Inspection Report 纳税检查报告 fGDR<t3yiQ
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tax avoidance 逃税 GE]cH6E
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tax evasion 避税 u6{=Z:
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tax base 税基
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refund after collection 先征后退 hm"i\JZ3N
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withhold and remit tax 代扣代缴 kZXsL
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collect and remit tax 代收代缴 5|>FM&
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income from authors remuneration 稿酬所得 >6ul\xMU
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income from remuneration for personal service 劳务报酬所得 J0@<6~V6o
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income from lease of property 财产租赁所得 iq_y80g`8h
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income from transfer of property 财产转让所得 2JNO@
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contingent income 偶然所得 >CtT_yhx
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resident 居民 jU\vg;nr
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non-resident 非居民 |F_Z
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tax year 纳税年度 v0762w
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temporary trips out of 临时离境 n\8;4]n
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flat rate 比例税率 J
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withholding income tax 预提税 W`HO Q
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withholding at source 源泉扣缴 i7g+8zd8d
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State Treasury 国库 kigq(a
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tax preference 税收优惠 HPT{83
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the first profit-making year 第一个获利年度 thW
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refund of the income tax paid on the reinvested amount 再投资退税 rv>K0= t0
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export-oriented enterprise 出口型企业 hs'J'~a
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technologically advanced enterprise 先进技术企业 Rv R,V
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Special Economic Zone 经济特区 "Uy==~