Unit 6 Taxation Laws
第六单元:税法
PART IV Individual Income Tax Law
第四部分个人所得税法
121.tax authorities*税务机关
122.pay in advance in monthly installment*分月预缴
123.excess payment refunded and deficiency repaid*多退少补
124.savings deposit[dɪ'pɒzɪt](n.存款,保证金v.存放,沉淀)储蓄存款
125.handling fees手续费
126.schedule of individual income tax rates个人所得税税率表