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

　　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