State Administration for Taxation 国家税务总局 )0+6^[Tqq
Local Taxation bureau 地方税务局 4P jC[A*
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Business Tax 营业税 FJ,"a%m/Q
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Individual Income Tax 个人所得税 ,2YZB*6h{
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Income Tax for Enterprises企业所得税 h4Wt
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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 wg
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tax returns filing 纳税申报 w=pr?jt1:
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taxes payable 应交税金 IjGPiC
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the assessable period for tax payment 纳税期限 H2H`7 +I,
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the timing of tax liability arising 纳税义务发生时间 _j+!Fd
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consolidate reporting 合并申报 o]EL=j
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the local competent tax authority 当地主管税务机关 j$K*R."
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the outbound business activity 外出经营活动 e2f+Fv
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Tax Inspection Report 纳税检查报告 >`r3@|UY
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tax avoidance 逃税 ;$WHT
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tax evasion 避税 3pg=9*{
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tax base 税基 (`S^6-^
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refund after collection 先征后退 J$Z=`=]t+
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withhold and remit tax 代扣代缴 ;-6-DEL
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collect and remit tax 代收代缴 CHsg2S
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income from authors remuneration 稿酬所得 Hs*["zFc
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income from remuneration for personal service 劳务报酬所得 |~r-VV(=
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income from lease of property 财产租赁所得 wqhktgG
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income from transfer of property 财产转让所得 @^xtxtjzux
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contingent income 偶然所得 nq)F$@
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resident 居民 )P$|9<_q7x
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non-resident 非居民 s{-gsSmE
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tax year 纳税年度 CZ<T@k
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temporary trips out of 临时离境 51SmoFbMz
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flat rate 比例税率 HwFX,?
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withholding income tax 预提税 ]1|P|Jp
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withholding at source 源泉扣缴 u.|Z3=?VG
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State Treasury 国库 64<;6*
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tax preference 税收优惠 );$99t
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the first profit-making year 第一个获利年度 5&ku]l+
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refund of the income tax paid on the reinvested amount 再投资退税 9af.t
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export-oriented enterprise 出口型企业 2;8m0+tl
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technologically advanced enterprise 先进技术企业 0f^{Rp6
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Special Economic Zone 经济特区 BmG(+;;&