State Administration for Taxation 国家税务总局 f)'mpp^
Local Taxation bureau 地方税务局 ArK%?*`5
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Business Tax 营业税 #POVu|Y;h
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Individual Income Tax 个人所得税 e 97Ll=>
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Income Tax for Enterprises企业所得税 $F&m('aB8
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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 #M/^n0E
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tax returns filing 纳税申报 `|rF^~6(dR
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taxes payable 应交税金 Hs6?4cgj
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the assessable period for tax payment 纳税期限 U=ek_FO
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the timing of tax liability arising 纳税义务发生时间 [}ayaXXQ5
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consolidate reporting 合并申报 AT{rg/oSf
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the local competent tax authority 当地主管税务机关 ]0dj##5tJ
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the outbound business activity 外出经营活动 H\vd0DD;
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Tax Inspection Report 纳税检查报告 Acix`-<
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tax avoidance 逃税 or<n[<D-C
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tax evasion 避税 n5qg6(Tl]
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tax base 税基 dilom#2l
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refund after collection 先征后退 o(L8 -F
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withhold and remit tax 代扣代缴 d94Le/E
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collect and remit tax 代收代缴 R]LuZN
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income from authors remuneration 稿酬所得 )hy(0 D
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income from remuneration for personal service 劳务报酬所得 R\T1R"1
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income from lease of property 财产租赁所得 ;}>g/lw
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income from transfer of property 财产转让所得 F$6JzF$|F
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contingent income 偶然所得 U0J_
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resident 居民 Tb!Fv W
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non-resident 非居民 BN>t"9XpW
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tax year 纳税年度 ?h|&kRq
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temporary trips out of 临时离境 V<A$eb>6
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flat rate 比例税率 V1-URC24vd
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withholding income tax 预提税 o|cx?
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withholding at source 源泉扣缴 Da3Z>/S
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State Treasury 国库 eHl)/='
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tax preference 税收优惠 xg;I::hE7X
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the first profit-making year 第一个获利年度 , G2(l
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refund of the income tax paid on the reinvested amount 再投资退税 4K(oOxc9.
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export-oriented enterprise 出口型企业 MLT^7'y
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technologically advanced enterprise 先进技术企业 v$)ZoM6E
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Special Economic Zone 经济特区 ,_M