State Administration for Taxation 国家税务总局 "
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Local Taxation bureau 地方税务局 F1*>y
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Business Tax 营业税 X%
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Individual Income Tax 个人所得税 l9{hq/V
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Income Tax for Enterprises企业所得税 v[1aW v:
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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 Lt64JH^lz
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tax returns filing 纳税申报 M:Pc,
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taxes payable 应交税金 LBYMCY
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the assessable period for tax payment 纳税期限 ]d$8f
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the timing of tax liability arising 纳税义务发生时间
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consolidate reporting 合并申报 , Vc6Gwm
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the local competent tax authority 当地主管税务机关 M\uiq38
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the outbound business activity 外出经营活动 'j#*6xD
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Tax Inspection Report 纳税检查报告 Ni9/}bb
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tax avoidance 逃税 Cio
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tax evasion 避税 s}vAS~~2L3
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tax base 税基 )|ju~qbf
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refund after collection 先征后退
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withhold and remit tax 代扣代缴 f\|w '
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collect and remit tax 代收代缴
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income from authors remuneration 稿酬所得 ?+))}J5N\
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income from remuneration for personal service 劳务报酬所得 xG~P+n7t5$
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income from lease of property 财产租赁所得 d[iQ` YW5
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income from transfer of property 财产转让所得 Ouk ^O}W6
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contingent income 偶然所得 p*XANGA
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resident 居民 \"7*{L:
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non-resident 非居民 j` {?OYD
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tax year 纳税年度 0{5w 6
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temporary trips out of 临时离境 N=V==Dbu-
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flat rate 比例税率 Yj&F;_~
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withholding income tax 预提税 0CHH)Bku
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withholding at source 源泉扣缴 /J]5H
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State Treasury 国库 ^} RCoE
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tax preference 税收优惠 `aOFs+<)
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the first profit-making year 第一个获利年度 a1T' x~ '
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refund of the income tax paid on the reinvested amount 再投资退税 pE`})/?\*
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export-oriented enterprise 出口型企业 bTI|F]^!
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technologically advanced enterprise 先进技术企业 '6DBs8>1
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Special Economic Zone 经济特区 ]}V<*f
