稅務英語

　　State Administration for Taxation 國家稅務總局 Local Taxation bureau 地方稅務局

　　Business Tax 營業稅

　　Individual Income Tax 個人所得稅

　　Income Tax for Enterprises企業所得稅

　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投資企業和外國企業所得稅 tax returns filing 納稅申報

　　taxes payable 應交稅金

　　the assessable period for tax payment 納稅期限

　　the timing of tax liability arising 納稅義務發生時間 consolidate reporting 合并申報

　　the local competent tax authority 當地主管稅務機關 the outbound business activity 外出經營活動 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 author's remuneration 稿酬所得

　　income from remuneration for personal service 勞務報酬所得

　　income from lease of property 財產租賃所得

　　income from transfer of property 財產轉讓所得

　　contingent income 偶然所得

　　State Administration for Taxation 國家稅務總局

　　Local Taxation bureau 地方稅務局

　　Business Tax 營業稅

　　Individual Income Tax 個人所得稅

　　Income Tax for Enterprises企業所得稅

　　Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投資企業和外國企業所得稅

　　tax returns filing 納稅申報

　　taxes payable 應交稅金

　　the assessable period for tax payment 納稅期限

　　the timing of tax liability arising 納稅義務發生時間

　　consolidate reporting 合并申報

　　the local competent tax authority 當地主管稅務機關

　　the outbound business activity 外出經營活動

　　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 勞務報酬所得

　　income from lease of property 財產租賃所得

　　income from transfer of property 財產轉讓所得

　　contingent income 偶然所得

　　resident 居民

　　non-resident 非居民

　　tax year 納稅年度