Third, taxpayers selling immovable properties shall report and pay their Business Tax to the local tax department where the immovable properties are located.

 
  • 第三,納稅人銷(xiāo)售不動(dòng)產(chǎn),應當向不動(dòng)產(chǎn)所在地主管稅務(wù)機關(guān)申報納稅。
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