State Administration for Taxation 国家税务总局 7WUvO
Local Taxation bureau 地方税务局 z"mpwmv5
E m^Dg9
Business Tax 营业税 bwcr/J(Nb
TI\xCIH
Individual Income Tax 个人所得税 MT:VQ>fC
jVZ<i}h0B
Income Tax for Enterprises企业所得税 J#Cl
Q%
=9W\;xE S
Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税 u~2]$
/U
l5~O}`gfh
tax returns filing 纳税申报 4=EA3`l
IF-y/]
taxes payable 应交税金 g<,0kl2'S
O1)\!=&
.
the assessable period for tax payment 纳税期限 /HS"{@Z"h
bar=^V)
the timing of tax liability arising 纳税义务发生时间 s$?LMfT
aWH
consolidate reporting 合并申报 %4Qs|CM)m
6y1\ar(A
the local competent tax authority 当地主管税务机关 %vm_v.Q4)
Hb::;[b
m:
the outbound business activity 外出经营活动 ^6R(K'E}
^Il*`&+?P
Tax Inspection Report 纳税检查报告 ,G5[?H;ZN
%?aq1 =B
tax avoidance 逃税 \v5;t9uBZ
D4{KU%Xp&
tax evasion 避税 V=% ;5/
iP;"-Mj
tax base 税基 "tl$JbRTY
PgGUs4[
refund after collection 先征后退 RPte[tq
?@;)2B|q
withhold and remit tax 代扣代缴 5ya^k{`+ZO
w=n(2M56C
collect and remit tax 代收代缴 5%e+@X;j
V>,=%r4f
income from authors remuneration 稿酬所得 o kA<
W]7/
e
income from remuneration for personal service 劳务报酬所得 5oSp/M
<F(2D<d{;)
income from lease of property 财产租赁所得 YURMXbj
jl&N
php
income from transfer of property 财产转让所得 2 \}J*0
Cl9 nmyf
contingent income 偶然所得 h~](9 es
FVBAB>
resident 居民 Qni`k)4
Up'#OkTx
non-resident 非居民 .(.
<
u4w!SD
tax year 纳税年度 Ez0zk9
ujSoWs
temporary trips out of 临时离境 -fmJkI
fFqYRK
flat rate 比例税率 DyiJ4m}kh
i!e8-gVMP&
withholding income tax 预提税 UO@K:n
>h#w~@e::
withholding at source 源泉扣缴 )
X[2~E
_/noWwVu
State Treasury 国库 :op_J!;
KNd<8{'.
tax preference 税收优惠 *wj5( B<y
FA$32*v
the first profit-making year 第一个获利年度 Q= xXj'W-
9 %4:eTcp
refund of the income tax paid on the reinvested amount 再投资退税 kVs YB
O
.ce=
E
export-oriented enterprise 出口型企业 j;Z?q%M{6
]lBCK
technologically advanced enterprise 先进技术企业 !Kg']4
B6k<#-HAT
Special Economic Zone 经济特区 -dBWpT