State Administration for Taxation 國(guó)家稅務(wù)總局


　　Local Taxation bureau 地方稅務(wù)局


　　Business Tax 營(yíng)業(yè)稅


　　Individual Income Tax 個(gè)人所得稅


　　Income Tax for Enterprises企業(yè)所得稅


　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投資企業(yè)和外國(guó)企業(yè)所得稅


　　tax returns filing 納稅申報(bào)


　　taxes payable 應(yīng)交稅金


　　the assessable period for tax payment 納稅期限


　　the timing of tax liability arising 納稅義務(wù)發(fā)生時(shí)間


　　consolidate reporting 合并申報(bào)


　　the local competent tax authority 當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)


　　the outbound business activity 外出經(jīng)營(yíng)活動(dòng)


　　Tax Inspection Report 納稅檢查報(bào)告


　　tax avoidance 逃稅


　　tax evasion 避稅


　　tax base 稅基


　　refund after collection 先征后退


　　withhold and remit tax 代扣代繳


　　collect and remit tax 代收代繳


　　income from authors remuneration 稿酬所得


　　income from remuneration for personal service 勞務(wù)報(bào)酬所得


　　income from lease of property 財(cái)產(chǎn)租賃所得


　　income from transfer of property 財(cái)產(chǎn)轉(zhuǎn)讓所得


　　contingent income 偶然所得


　　resident 居民


　　non-resident 非居民


　　tax year 納稅年度


　　temporary trips out of 臨時(shí)離境


　　flat rate 比例稅率


　　withholding income tax 預(yù)提稅


　　withholding at source 源泉扣繳


　　State Treasury 國(guó)庫(kù)


　　tax preference 稅收優(yōu)惠


　　the first profit-making year *9個(gè)獲利年度


　　refund of the income tax paid on the reinvested amount 再投資退稅


　　export-oriented enterprise 出口型企業(yè)


　　technologically advanced enterprise 先進(jìn)技術(shù)企業(yè)


　　Special Economic Zone 經(jīng)濟(jì)特區(qū)