tax base 税基
tax avoidance 避税
refund after collection 先征后退
collect and remit tax 代收代缴
withhold and remit tax 代扣代缴
the first profit-making year 第一个获利年度
temporary trips out of the country 临时离境
state treasury 国库
refund of the income tax paid on the reinvested amount 再投资退税
export-oriented enterprise 出口型企业
special economic zone 经济特区
non-deductible expenses 不可抵扣的费用
temporary differences 暂时性差异
excise duty 消费税
ad valorem collection 从价计征
city maintenance and construction tax 城市维护建设税
duty paid price 完税价格
resource tax 资源税
urban and township land use tax 城镇土地使用税
house property tax 房产税
farmland conversion tax 耕地占用税
vehicle acquisition tax 车辆购置税
vehicle and vessel usage tax 车船使用税
vehicle and vessel tax 车船税
stamp tax 印花税
deed tax 契税
fuel tax 燃油税
security transaction tax 证券交易税
social insurance tax 社会保险税
urban real estate tax 城市房地产税
agriculture tax 农业税
animal husbandry tax 牧业税
SAT, State Administration of Taxation 国家税务总局
tax inspection report 纳税检查报告
tax planning* 税务筹划
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