| English | Chinese |
| a non-tax government revenue system | 政府非税收入体系 |
| adjustment to tax payment | 纳税调整 |
| after-tax profits | 税后利润 |
| aggressively combat all illegal acts such as tax evasion and tax fraud | 严厉打击各种偷骗税等违法活动 |
| agricultural tax and taxes on special agricultural products | 农业税和农业特产税 |
| amount of tax withheld | 所扣缴的税款 |
| annual income tax return | 所得税纳税申报表 |
| applicable tax rate | 适用税率 |
| apply supportive policy such as preferable tax policy | 实行税收优惠等扶持政策 |
| apportion tax | 摊派税款 |
| basis for assessing tax | 计税依据 |
| calculated on the basis of the tax year | 按纳税年度计算 |
| cancellation of tax registration | 注销税务登记 |
| case of violation of law on tax collection | 税收违法案件 |
| collect and remit tax | 代收代缴 |
| collect the amount of tax should been collected | 补征 |
| collecting tax | 征收税款 |
| crack down on the production and sale of counterfeit goods, false advertising, commercial fraud, pyramid schemes, including pyramid schemes in disguised forms, tax evasion, tax fraud, smuggling and sale of smuggled goods | 打击制假售假、虚假广告、商业欺诈、传销和变相传销、偷逃骗税、走私贩私等违法活动 |
| cultivated land use tax | 耕地占用税 |
| defraud a tax refund for exports | 骗取出 口退税 |
| employ economic means such as subsidies, discount interest, tax and pricing | 运用补助、贴息、税收、价格等经济手段 (to) |
| enjoy preferential tax policy | 享受税收优惠 |
| enjoy the preferential policies of a low tax rate | 享受低税率优惠 |
| enjoy the preferential policy for tax exemption or reduction | 享受减免税优惠 |
| evade in tax payment | 偷税 |
| exempt from individual income tax | 免纳个人所得税 |
| export tax refund | 出口退税 |
| fail to collect or undercollect the tax payable | 不征或者少征应征税款 |
| falsely make out special invoices for value-added tax | 虚开增值税专用发票 |
| financial and tax authority | 财政税务机关 |
| fines for delaying tax payment | 税收滞纳金 |
| fraudulently obtain special invoices for value-added tax | 骗取增值税专用发票 |
| guaranty for tax payment | 纳税担保 |
| illegally sell special invoices for value-added tax | 非法出售增值税专用发票 |
| import value-added tax | 进口环节增值税 |
| income exempted from tax with the approval of | 经批准免税的所得 |
| indirect tax | 流转税 |
| information on tax payment | 纳税资料 |
| intermediary tax | 流转税 |
| introduce and implement a new tax system for resources | 出台实施新的资源税制度 |
| introduction of a legal person tax system | 实行法人税制 |
| level of budgeted tax for the State Treasury | 税款入库预算级次 |
| levy additional tax | 补征税款 |
| levy tax according to law | 依法征税 |
| levy tax on | 征税 |
| listed before tax | 税前列支 |
| loss of tax | 税款流失 |
| low tax policy | 低税政策 |
| make tax law scientific, complete and forward-looking | 体现税法的科学性、完备性和前瞻性 |
| offer preferential tax policies | 给予税收优惠 |
| offset tax money | 抵扣税款 |
| offset the amount of tax payable | 税额抵免 |
| offset the amount of tax payable | 抵缴税款 |
| pay consolidated enterprise income tax | 合并缴纳企业所得税 |
| pay tax on the income | 缴纳企业所得税 |
| pay the consolidated enterprise income tax | 汇总缴纳企业所得税 |
| payment of delinquent tax | 补税 |
| perform comprehensive obligation of tax payment | 承担全面纳税义务 |
| place where tax is paid | 纳税地点 |
| practise fraud in tax payment | 骗税 |
| preferential fiscal and tax policies | 财税优惠政策 |
| preferential policies for tax exemption or reduction | 减免税优惠 |
| preferential policy of a low tax rate | 低税率优惠 |
| preferential policy on income tax | 所得税优惠 |
| preferential tax | 税收优惠 |
| preferential tax policies | 税收优惠的规定 |
| prepay the tax | 预缴税款 |
| prepayment of tax | 预缴税款 |
| purchase forged special invoices for value-added tax | 购买伪造的增值税专用发票 |
| receipt for tax | 税款凭证 |
| receipt for withholding or collecting tax | 代扣、代收税款凭证 |
| refusal to pay tax | 抗税 |
| refuse to pay in tax payment | 抗税 |
| remit tax | 解缴税款 |
| rescinded the agricultural tax and taxes on special agricultural products | 取消了农业税和农业特产税 |
| revenues from tax-related fines and confiscations | 涉税罚没收入 |
| sell forged special invoices for value-added tax | 出售伪造的增值税专用发票 |
| settle tax on a consolidated basis | 汇算清缴 |
| special invoice for value-added tax | 增值税专用发票 |
| special preferential policy with respect to enterprise income tax | 企业所得税专项优惠政策 |
| special tax payment | 特别纳税 |
| steadily proceed with reform of the fiscal and tax systems | 稳步推进财税体制改革 |
| steal special invoice for value-added tax | 盗窃增值税专用发票 |
| submit the tax return | 报送纳税申报表 |
| tax collected by the customs | 海关代征税收 |
| tax due | 应纳税款 |
| tax exempted | 免征 |
| tax in arrear | 滞纳税款 |
| tax incentives | 税收优惠 |
| tax-monitoring device | 税控装置 |
| tax paid proof | 完税证明 |
| tax payable | 应征税款 |
| tax payable and refundable | 应缴应退税款 |
| tax payable for the current period | 当期应纳税额 |
| tax payment withheld | 代扣的税款 |
| tax preservation measures | 税收保全措施 |
| tax reduction, allowance and exemption | 税收宽免 |
| tax reduction or exemption decided on | 决定减征或者免征 |
| the Enterprise Income Tax Law of the Peopled Republic of China | 企业所得税法 |
| the Enterprise Income Tax Law of the People's Republic of China | 企业所得税法 |
| the Individual Income Tax Law | 个人所得税法 |
| the Interim Tax Regulations on Tobacco Leaf | 《烟叶税暂行条例》 |
| the Interim Tax Regulations on Urban Land Use | 《城镇土地使用税暂行条例》 |
| the Interim Tax Regulations on Vehicles and Boats | 《车船税暂行条例》 |
| the Law on Corporate Income Tax | 企业所得税法 |
| the Law on Tax Collection and Management | 税收征收管理法税收征管法 |
| the Law on the Administration of Tax Collection | 税收征收管理法税收征管法 |
| the Personal Individual Income Tax Law | 个人所得税法 |
| the Personal Income Tax Law | 个人所得税法 |
| the Regulations for Implementing the Law on Corporate Income Tax | 企业所得税法实施条例 |
| time limit for pursuing the collection of the tax in arrear | 追征期 |
| unlawfully purchase special invoice for value-added tax | 非法购买增值税专用发票 |
| vehicle purchase tax | 车辆购置税 |
| withhold and remit tax | 代扣代缴 |
| work diligently on financial and tax legislation | 积极做好财税立法工作 |
