国家税务总局
State Administration of Taxation (SAT)
无锡国税
SAT Wuxi Office
无锡地税
Wuxi Local Tax Bureau
registration
登记
filing
提交
reporting
申报
payment
支付
tax return
纳税申报表
taxes payable/owed
应纳税额
tax liability
应纳税额
taxable income
应纳税所得额
tax rate
税率
tax base
税基
basis of taxation
计税依据
tax burden
税负
tax gap
税收缺口/税收流失
minimize the tax gap
尽量做到应收尽收
file a consolidated return
合并申报
jurisdiction
辖区
税务机关
tax authorities/tax administrations
margin rate
当地主管税务机关
the tax authorities of the jurisdiction
outbound investment
对外投资
inbound investment
外商投资
tax avoidance
避税
tax evasion
偷逃税
先征后退
refund after collection
代扣代缴
withhold and remit
代收代缴
collect and remit
income
所得
earnings
收入
profit
利润
cost
成本
劳务报酬所得
income from personal services
财产租赁所得
income from lease of property
财产转让所得
income from transfer of property
resident
居民
non-resident
非居民
tax year
纳税年度
fiscal year
财年
State Treasury
国库
flat rate
比例税率
progressive rate
累进税率
税收优惠
tax incentives
税收减免
exemptions and reductions
扣除
deduction
免征额
allowance
第一个获利年度
the first profit-making year
亏损企业
loss-making company
出口型企业
export-oriented enterprise
增值税
value-added tax
消费税
consumption tax
资源税
resources tax
城镇土地使用税
urban and township land use tax
城市维护扩建税
city maintenance and construction tax
耕地占用税
farmland occupation tax
土地增值税
land appreciation tax
印花税
stamp duty
个人所得税
personal income tax (PIT)
企业所得税
corporate/enterprise income tax (CIT/EIT)
车辆购置税
vehicle acquisition tax
契税
deed tax
燃油税
fuel tax
证券交易税
securities transaction tax
房地产税
real estate tax
营业税
business tax
货劳税
goods and services tax
特别消费税
excise
关税
customs duty
社会保证税/费
social security tax/contributions
税
tax
费
fee
土地闲置税
unused land tax
遗产税
estate tax
继承税
inheritance tax
赠与税
gift tax
payroll tax
工资薪金税
wealth tax
财富税
capital gains tax
资本利得税
property tax
财产税
流转税
turnover tax
税收管辖权
tax jurisdiction
课税主体/课题
subject/object of taxation
征税权
taxing power
对人/物税
taxes on people/things
withholding
预提
withholding tax
预提税
withholding tax on dividends/interest
股息/利息预提税
royalties
特许权使用费
跨国非独立劳务所得
international income from services provided by employees
跨国独立劳务所得
international income from services provided by independent contractors/self-employed
跨国退休金所得
international income from pensions
跨国政府服务所得
international income from government services
跨国董事费所得
international income from directors’ fees
跨国表演艺术家和运动员所得
international income from artists and athletes
跨国教师和研究人员所得
international income from teachers and researchers
跨国学生、学徒和实习生所得
international income from students, apprentices and interns
免税法
exemption method
抵免法
credit method
减免法
reduction method
扣除法
deduction method

版权声明：本站内容均来自互联网，仅供演示用，请勿用于商业和其他非法用途。如果侵犯了您的权益请与我们联系QQ:729038198，我们将在24小时内删除。