常用經濟新聞術語(2)

State Administration

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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 合併申報

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

tax year 納稅年度

temporary trips out of 臨時離境

flat rate 比例稅率

withholding income tax 預提稅

withholding at source 源泉扣繳

State Treasury 國庫

tax preference 稅收優惠

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

technologically advanced enterprise 先進技術企業

Special Economic Zone 經濟特區

 

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