State Administration for Taxation 国家税务总局 ia.+<,
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Local Taxation bureau 地方税务局 GM^H
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Business Tax 营业税 * >NML]#0
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Individual Income Tax 个人所得税 lt5Knz2G,Z
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Income Tax for Enterprises企业所得税 cZ`%Gt6g
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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 $i3`cX)g
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tax returns filing 纳税申报 D}ZPgt#
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taxes payable 应交税金 ~S
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the assessable period for tax payment 纳税期限 ;u';$0
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the timing of tax liability arising 纳税义务发生时间 PK{FQ3b2{
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consolidate reporting 合并申报 Yu[MNX;G
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the local competent tax authority 当地主管税务机关 #{)mr [c|
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the outbound business activity 外出经营活动 XTb.cqOC
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Tax Inspection Report 纳税检查报告 `X&d:!}F
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tax avoidance 逃税 Mac:E__G
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tax evasion 避税 tB}W
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tax base 税基 Vd)
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refund after collection 先征后退
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withhold and remit tax 代扣代缴 3c`
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collect and remit tax 代收代缴
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income from authors remuneration 稿酬所得 #aP;a-Q|k
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income from remuneration for personal service 劳务报酬所得 @%BsQm
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income from lease of property 财产租赁所得 &}r-C97
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income from transfer of property 财产转让所得 TeRH@oI
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contingent income 偶然所得 K57u87=*X?
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resident 居民 ]Z?jo#F
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non-resident 非居民 RQ;w$I\
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tax year 纳税年度 wOg#
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temporary trips out of 临时离境 c 5 `74g
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flat rate 比例税率 VS3lz?o?6g
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withholding income tax 预提税 A1n4R
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withholding at source 源泉扣缴
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State Treasury 国库 _Kbj?j
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tax preference 税收优惠 57KrDxE}
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the first profit-making year 第一个获利年度 G
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refund of the income tax paid on the reinvested amount 再投资退税 g}d[j
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export-oriented enterprise 出口型企业 + w'q5/`
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technologically advanced enterprise 先进技术企业 4~1lP&
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Special Economic Zone 经济特区 *(1<J2j