State Administration for Taxation 国家税务总局 |@ZyD$?
Local Taxation bureau 地方税务局 o{|
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Business Tax 营业税 wK%x|%R[
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Individual Income Tax 个人所得税 A<g5:\3
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Income Tax for Enterprises企业所得税
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Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 Yr:$)ap
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tax returns filing 纳税申报 }% ?WS
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taxes payable 应交税金 C_hIPM
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the assessable period for tax payment 纳税期限 nx4E}8!Lh
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the timing of tax liability arising 纳税义务发生时间 ^m^,:]I0P
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consolidate reporting 合并申报 Yf^/YLLS
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the local competent tax authority 当地主管税务机关 5 s2/YG=
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the outbound business activity 外出经营活动 [k6,!e[/uG
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Tax Inspection Report 纳税检查报告 *FoPs
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tax avoidance 逃税 V -9z{
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tax evasion 避税 X<$8'/p r
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tax base 税基 |a[ :L
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refund after collection 先征后退 K,GX5c5
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withhold and remit tax 代扣代缴 jLf8 7
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collect and remit tax 代收代缴 !HHbd|B_
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income from authors remuneration 稿酬所得 A,#hYi=-,
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income from remuneration for personal service 劳务报酬所得 fYv{M;
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income from lease of property 财产租赁所得 \ \~4$Ai[
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income from transfer of property 财产转让所得 Aonq;} V e
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contingent income 偶然所得 s97L/iH
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resident 居民 N[,/VCW
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non-resident 非居民 ,s1n!@9
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tax year 纳税年度 x5Ee'G(
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temporary trips out of 临时离境 *:A)j?(
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flat rate 比例税率 >taZw'
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withholding income tax 预提税 [f'DxZF-
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withholding at source 源泉扣缴 R OQIw
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State Treasury 国库 Q-N.23\1
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tax preference 税收优惠 ^5~[G%G4
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the first profit-making year 第一个获利年度 0IM#T=V
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refund of the income tax paid on the reinvested amount 再投资退税 DDhc ^(
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export-oriented enterprise 出口型企业 Lsozl<@
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technologically advanced enterprise 先进技术企业 I1H:h
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Special Economic Zone 经济特区 GS3ydN<v