State Administration for Taxation 国家税务总局


　　Local Taxation bureau 地方税务局


　　Business Tax 营业税


　　Individual Income Tax 个人所得税


　　Income Tax for Enterprises企业所得税


　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税


　　tax returns filing 纳税申报


　　taxes payable 应交税金


　　the assessable period for tax payment 纳税期限


　　the timing of tax liability arising 纳税义务发生时间


　　consolidate reporting 合并申报


　　the local competent tax authority 当地主管税务机关


　　the outbound business activity 外出经营活动


　　Tax Inspection Report 纳税检查报告


　　tax avoidance 逃税


　　tax evasion 避税


　　tax base 税基


　　refund after collection 先征后退


　　withhold and remit tax 代扣代缴


　　collect and remit tax 代收代缴


　　income from authors remuneration 稿酬所得


　　income from remuneration for personal service 劳务报酬所得


　　income from lease of property 财产租赁所得


　　income from transfer of property 财产转让所得


　　contingent income 偶然所得


　　resident 居民


　　non-resident 非居民


　　tax year 纳税年度


　　temporary trips out of 临时离境


　　flat rate 比例税率


　　withholding income tax 预提税


　　withholding at source 源泉扣缴


　　State Treasury 国库


　　tax preference 税收优惠


　　the first profit-making year *9个获利年度


　　refund of the income tax paid on the reinvested amount 再投资退税


　　export-oriented enterprise 出口型企业


　　technologically advanced enterprise 先进技术企业


　　Special Economic Zone 经济特区