State Administration for Taxation 国家税务总局 7`u$
Local Taxation bureau 地方税务局 m# =z7.XrX
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Business Tax 营业税 k1Q ? '<`
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Individual Income Tax 个人所得税 .`&F>o(A
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Income Tax for Enterprises企业所得税 '(/7[tJ
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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 kBN+4Dr/$
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tax returns filing 纳税申报 f5 ` g
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taxes payable 应交税金 R4-~j gzx
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the assessable period for tax payment 纳税期限 'F 3) 9&M
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the timing of tax liability arising 纳税义务发生时间 9?k_y ZV
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consolidate reporting 合并申报 f7}*X|_Y
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the local competent tax authority 当地主管税务机关 0 bo/XUpi
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the outbound business activity 外出经营活动 --DoB=5%8
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Tax Inspection Report 纳税检查报告 7 x<i :x3
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tax avoidance 逃税 rXHv`k y
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tax evasion 避税 8,uB8C9
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tax base 税基 C"{k7yT
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refund after collection 先征后退 N;[>,0&z
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withhold and remit tax 代扣代缴 Lco& Fp
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collect and remit tax 代收代缴 #BS T lz
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income from authors remuneration 稿酬所得 bwl|0"f+`
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income from remuneration for personal service 劳务报酬所得 1m .W<
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income from lease of property 财产租赁所得 )YqXRm
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income from transfer of property 财产转让所得 +}a ]GTBgA
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contingent income 偶然所得 JwXT%op9RP
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resident 居民 QeK*j/
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non-resident 非居民 plZ>0 3(6Q
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tax year 纳税年度
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temporary trips out of 临时离境 [0D
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flat rate 比例税率 +k>.Q0n%m
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withholding income tax 预提税 3Gip<\$v
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withholding at source 源泉扣缴 Ft!],n-n*
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State Treasury 国库 -uy `!A
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tax preference 税收优惠 NrJKbk^4u/
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the first profit-making year 第一个获利年度 LA)[ip4
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refund of the income tax paid on the reinvested amount 再投资退税 6w@ Ii;
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