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investment surcharge 投资收入附加税
irregular tax(miscellaneous taxes) 杂税
issue tax 证券发行税
joint venture with Chinese and foreign investment income tax 中外合资经营企业所得税
keelage 入港税，停泊税
land holding tax 地产税
land tax 土地税
land use tax 土地使用税
land value increment tax 地价增值税
land value tax 地价税
landing tax 入境税
legacy tax/duty 遗产税
license tax 牌照税，执照税
liquidation tax 清算所得税
liquor tax 酒税
livestock transaction/trade tax 牲畜交易税
local benefit tax 地方收益税
local entertainment tax 地方娱乐税，地方筵席税
local improvement tax 地方改良税
local income tax 地方所得税
local inhabitant tax 地方居民税
local road tax’ 地方公路税
local surcharge 地方附加
local surtax 地方附加税
local taxes/duties 地方各税
luxury(goods) tax 奢侈品税
manufacturer’s excise tax 生产者消费税
mine area/lot tax mine tax(mineral product tax) 矿区税
mineral exploitation tax 矿产税
mining tax 矿业税
motor fuel tax 机动车燃料税
motor vehicle tonnage tax 汽车吨位税
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