Local Taxation bureau 地方稅務(wù)局

　　Business Tax 營業(yè)稅

　　Individual Income Tax 個人所得稅

　　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)和外國企業(yè)所得稅

　　tax returns filing 納稅申報

　　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)生時間

　　consolidate reporting 合并申報

　　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)營活動

　　Tax Inspection Report 納稅檢查報告

　　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)報酬所得

　　income from lease of property 財產(chǎn)租賃所得

　　income from transfer of property 財產(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 國庫

　　tax preference 稅收優(yōu)惠

　　the first profit-making year 第一個獲利年度

　　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)