State Administration for Taxation 国家税务总局 .- c3f1i
Local Taxation bureau 地方税务局 Jg;Hg[
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Business Tax 营业税 >D<nfG<s Z
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Individual Income Tax 个人所得税 }wj*^>*
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Income Tax for Enterprises企业所得税 D1#E&4
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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 YJeZ{Wws
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tax returns filing 纳税申报 K2:
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taxes payable 应交税金 vaR0`F
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the assessable period for tax payment 纳税期限 ?uQ|?rk
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the timing of tax liability arising 纳税义务发生时间 cr,o<
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consolidate reporting 合并申报 EsA^P2?_+
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the local competent tax authority 当地主管税务机关 #8nF8J<4
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the outbound business activity 外出经营活动 $V`O%Sz
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Tax Inspection Report 纳税检查报告 >`,v?<>+
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tax avoidance 逃税 ,,BNUj/:
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tax evasion 避税 >+,1
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tax base 税基 s/Q}fW$ex
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refund after collection 先征后退 _eO+O=j_x
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withhold and remit tax 代扣代缴 >KGQ#hnH
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collect and remit tax 代收代缴 '*-X3p
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income from authors remuneration 稿酬所得 K7e<hdP_#
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income from remuneration for personal service 劳务报酬所得
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income from lease of property 财产租赁所得 tEP^w
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income from transfer of property 财产转让所得 ;;l(
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contingent income 偶然所得 nR"k%$
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resident 居民 \ 0<e#0-V
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non-resident 非居民 /!AdX0dx
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tax year 纳税年度 ;?n*w+6<
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temporary trips out of 临时离境 #o yvsS8
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flat rate 比例税率 /I6?t=?<
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withholding income tax 预提税 B8a!"AQ~5
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withholding at source 源泉扣缴 G9VzVx#T#
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State Treasury 国库 nMVThN*Ig
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tax preference 税收优惠 UI;!_C_
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the first profit-making year 第一个获利年度 Kh% x
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refund of the income tax paid on the reinvested amount 再投资退税 k5}i^^.
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export-oriented enterprise 出口型企业 GD< Afni
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technologically advanced enterprise 先进技术企业 f#X`e'1
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Special Economic Zone 经济特区 \
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