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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. 纳税人转让其他无形资产,应当向其机构所在地主管税务机关申报纳税。
- 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. 委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费税税款。
- Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located. 纳税人从事运输业务,应当向其机构所在地主管税务机关申报纳税。
- 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. 纳税人销售的应税消费品，以及自产自用的应税消费品，除国家另有规定的外，应当向纳税人核算地主管税务机关申报纳税。
- The withholding persons shall report and pay the withheld taxes to the local competent tax authorities where their establishments are located or domiciled. 扣缴义务人应当向其机构所在地或者居住地的主管税务机关申报缴纳其扣缴的税款。
- The competent tax authorities shall strengthen their management on the business accounting of tax deduction ledgers. 主管税务机关应加强对税款抵扣台帐核算的管理。
- 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. 纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。
- 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. 第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。
- 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. 纳税人在规定的申报期限内不能到主管税务机关申报纳税的，应委托他人申报纳税或者邮寄申报纳税。
- 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. 主管税务机关在对其领购发票申请及有关证明材料审核后,发给发票领购簿。
- 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. 纳税人应按主管税务机关核定的纳税期限（或分次）、按期（或次）填报本表，并于次月1日起10日内；或自满之日起10日内申报纳税并结清上月税款。
- 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. 其他支付人所在地与申报纳税所在地不在一地的，其他支付人所在地主管税务机关应给予配合和协助。
- 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. 税务机关核定应纳税额的具体程序和方法由国务院税务主管部门规定。
- Tax official:the tax authority will assess it. 税务局：可由税务局核定。
- Tax official: the tax authority will assess it. 税务局：可由税务局核定。
- How do I register with the tax authority? 请问如何办理税务登记?
- 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. 增值税和消费税由国家税收主管部门征收和管理，营业税由地方税收主管机关征收和管理。
- 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. 如查目的地没有我公司的代理，就可以委托当地的公证行检验货物。
- 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. 律师：对于处罚决定不服的，可以在接到通知书的15日内申请复议，也可直接向法院起诉。
- The law require you to submit all income to the tax authorities. 法律要求你向税收当局申报一切收入。
