State Administration for Taxation 国家税务总局 )[ ,A_3E
Local Taxation bureau 地方税务局 l%ZhA=TKQ
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Business Tax 营业税 Bq>m{
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Individual Income Tax 个人所得税 Ymgw-NJ;(
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Income Tax for Enterprises企业所得税 Mtv?:q
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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 >p/`;Kq@
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tax returns filing 纳税申报 P2!C|SLK
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taxes payable 应交税金 S'14hk<
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the assessable period for tax payment 纳税期限 %SI'BJ
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the timing of tax liability arising 纳税义务发生时间 zQA`/&=Y
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consolidate reporting 合并申报 ] - .aL
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the local competent tax authority 当地主管税务机关 BHw, 4#F1;
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the outbound business activity 外出经营活动 h~26W
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Tax Inspection Report 纳税检查报告 "ta x?
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tax avoidance 逃税 p7Cs.2>M>S
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tax evasion 避税 $N\Ja*g
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tax base 税基 2%>FR4a
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refund after collection 先征后退 {t!!Uz 7
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withhold and remit tax 代扣代缴 {T8Kk)L
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collect and remit tax 代收代缴 m4& /s
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income from authors remuneration 稿酬所得 ]d`VT)~vje
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income from remuneration for personal service 劳务报酬所得 `kr?j:g
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income from lease of property 财产租赁所得 8[>zG2
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income from transfer of property 财产转让所得 TKjFp%
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contingent income 偶然所得 m3ff;,
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resident 居民 RL<c>PY
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non-resident 非居民 H:G1BZjq
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tax year 纳税年度 )jC%a6G!
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temporary trips out of 临时离境 v}(WaO#S
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flat rate 比例税率 d\Zng!Z '
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withholding income tax 预提税 %bfZn9_m
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withholding at source 源泉扣缴 Jo}eeJ;k
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State Treasury 国库 N<-Gk6`C/
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tax preference 税收优惠 y==CTY@
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the first profit-making year 第一个获利年度 j.kG};f
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refund of the income tax paid on the reinvested amount 再投资退税 D-4f.Tq4#
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export-oriented enterprise 出口型企业 C-[1iW'
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technologically advanced enterprise 先进技术企业 d| {r5[&
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Special Economic Zone 经济特区 N[yy M'C