税務英語

State Administration for Taxation 國家税務總局 Local Taxation bureau 地方税務局

Business Tax 營業税

Individual Income Tax 個人所得税

Income Tax for Enterprises企業所得税

Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投資企業和外國企業所得税 tax returns filing 納税申報

taxes payable 應交税金

the assessable period for tax payment 納税期限

the timing of tax liability arising 納税義務發生時間 consolidate reporting 合併申報

the local competent tax authority 當地主管税務機關 the outbound business activity 外出經營活動 Tax Inspection Report 納税檢查報告

tax avoidance 逃税

tax evasion 避税

tax base 税基

refund after collection 先徵後退

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 國家税務總局

Local Taxation bureau 地方税務局

Business Tax 營業税

Individual Income Tax 個人所得税

Income Tax for Enterprises企業所得税

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

tax returns filing 納税申報

taxes payable 應交税金

the assessable period for tax payment 納税期限

the timing of tax liability arising 納税義務發生時間

consolidate reporting 合併申報

the local competent tax authority 當地主管税務機關

the outbound business activity 外出經營活動

Tax Inspection Report 納税檢查報告

tax avoidance 逃税

tax evasion 避税

tax base 税基

refund after collection 先徵後退

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 納税年度