补税 meaning in English

1.(补交逃税) pay a tax one has evaded
2.(交过期的税) pay an overdue tax

Tax allowance for domestic investment
应补税的境内投资收益的抵免税额
Tax allowance for foreign investment
应补税的境外投资收益的抵免税额
Tax free investment income
免于补税的投资收益
In case the aforesaid duty - free materials are approved to be resold within china or put on sale on the domestic market , relevant taxes shall be levied or made up according to law
上述免税进口物资经批准在中国境内转卖或者转用于国内销售的，应当依法纳税或者补税。