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- Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located. 納稅人轉讓其他無(wú)形資產(chǎn),應當向其機構所在地主管稅務(wù)機關(guān)申報納稅。
- For taxable consumer goods sub-contracted for processing, the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located. 委托加工的應稅消費品,由受托方向所在地主管稅務(wù)機關(guān)解繳消費稅稅款。
- Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located. 納稅人從事運輸業(yè)務(wù),應當向其機構所在地主管稅務(wù)機關(guān)申報納稅。
- Taxpayers selling taxable consumer goods and self-producing taxable consumer goods for their own use, except otherwise as determined by the State, shall report and pay tax to the local competent tax authorities governing the taxpayers. 納稅人銷(xiāo)售的應稅消費品,以及自產(chǎn)自用的應稅消費品,除國家另有規定的外,應當向納稅人核算地主管稅務(wù)機關(guān)申報納稅。
- The withholding persons shall report and pay the withheld taxes to the local competent tax authorities where their establishments are located or domiciled. 扣繳義務(wù)人應當向其機構所在地或者居住地的主管稅務(wù)機關(guān)申報繳納其扣繳的稅款。
- The competent tax authorities shall strengthen their management on the business accounting of tax deduction ledgers. 主管稅務(wù)機關(guān)應加強對稅款抵扣臺帳核算的管理。
- Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities. 納稅人應稅消費品的計稅價(jià)格明顯偏低又無(wú)正當理由的,由主管稅務(wù)機關(guān)核走其計稅價(jià)格。
- Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities. 第七條納稅人銷(xiāo)售貨物或者應稅勞務(wù)的價(jià)格明顯偏低并無(wú)正當理由的,由主管稅務(wù)機關(guān)核定其銷(xiāo)售額。
- A tax payer who is unable to declare tax payment at the competent tax authorities within the specified declaration time limit shall entrust someone with declaration on tax payment or mail the declaration on tax payment. 納稅人在規定的申報期限內不能到主管稅務(wù)機關(guān)申報納稅的,應委托他人申報納稅或者郵寄申報納稅。
- After examining and approving the application for receiving and purchasing invoices and related documents, the competent tax authorities shall issue them invoice receiving and purchasing books. 主管稅務(wù)機關(guān)在對其領(lǐng)購發(fā)票申請及有關(guān)證明材料審核后,發(fā)給發(fā)票領(lǐng)購簿。
- Tax payers should fill the return on the basis of taxable period determined by the competent tax authorities and file it and settle the tax payment within 10 days after the end of the month or period. 納稅人應按主管稅務(wù)機關(guān)核定的納稅期限(或分次)、按期(或次)填報本表,并于次月1日起10日內;或自滿(mǎn)之日起10日內申報納稅并結清上月稅款。
- In the case that where other payers reside differs from where tax is declared and collected, competent tax authorities where other payers reside should provide support and assistance. 其他支付人所在地與申報納稅所在地不在一地的,其他支付人所在地主管稅務(wù)機關(guān)應給予配合和協(xié)助。
- Specific procedures and methods for tax authorities to assess the amount of taxes payable shall be stipulated by the competent tax departments under the State Council. 稅務(wù)機關(guān)核定應納稅額的具體程序和方法由國務(wù)院稅務(wù)主管部門(mén)規定。
- Tax official:the tax authority will assess it. 稅務(wù)局:可由稅務(wù)局核定。
- Tax official: the tax authority will assess it. 稅務(wù)局:可由稅務(wù)局核定。
- How do I register with the tax authority? 請問(wèn)如何辦理稅務(wù)登記?
- VAT and the Consumption Tax were levied and administered by the State competent departments of taxation, while the Business Tax was collected and administered by the local competent departments of taxation. 增值稅和消費稅由國家稅收主管部門(mén)征收和管理,營(yíng)業(yè)稅由地方稅收主管機關(guān)征收和管理。
- In case our company does not have a surveying agent or claim settling agent at the destination,a local competent surveyor may be applied to for survey. 如查目的地沒(méi)有我公司的代理,就可以委托當地的公證行檢驗貨物。
- Lawyer: If you disagree on the punishment decisions, you may apply for the reexamination, Or you can bring a suit against the tax authority directly. 律師:對于處罰決定不服的,可以在接到通知書(shū)的15日內申請復議,也可直接向法院起訴。
- The law require you to submit all income to the tax authorities. 法律要求你向稅收當局申報一切收入。