特别附加税
super tax
投资附加税
investment surcharge
外汇附加税
exchange supplementary duties
所得
earning; gain; income
proceeds
所得额来源资料
information at source
所得平均法
income averaging
所得税
income tax; taxes on income
所得税除外项目
tax exclusions
所得税的抵免
income tax credit
所得税的共同申报
joint return
所得税的基本税率
basic rate of income
所得税递延分摊概念
deferred concept of income tax allocation
所得税法
income tax laws
所得税分配
income tax allocation
所得税负债
income tax liability
所得税合并申报
consolidated tax return
所得税汇总申报表
summary income tax return
所得税扣款
income tax deduction
所得税率
income tax rate
所得税申报
declaration of income