|
| 网站首页 | 英语新闻 | 英语学习中心 | 英语图片 | 下载 | 购书 | 培训 | 留言 | Study Chinese | | ||
|
||
|
||
英汉对照法律资源--中华人民共和国增值税暂行条例 |
||
作者:无忧教育 文章来源:51education.net 点击数: 更新时间:2008-5-18 |
||
(2)Businesses with a fixed establishment selling g oods in a different county (or city ) shall apply for the issuance of an outbound business activitie s tax administration certificate from the local co -mpetent tax authorities where the establishment i s located and shall report and pay tax with the lo cal competent tax authorities where the establishm ent is located. 未持有其机构所在地主管税务机关核发的外出经营活动税收管理证明,到外县(市)销售货物或者应税劳务的,应当向销售地主管税务机关申报纳税; Businesses selling goods and taxab le services in a different county (or city ) without the outbund business activities tax administration certificate issued by the local competent tax authorities where the establishment is located, shall report and pay tax with the local competent tax authorities where the sales activities take place. 未向销售地主管税务机关申报纳税的,由其机构所在地主管税务机关补征税款。 The local competent tax authorities where the establishment is located shall collect the overdue tax which has not been reported and paid to the lo cal competent tax authorities where the sales acti vities take place. (三)非固定业户销售货物或者应税劳务,应当向销售地主管税务机关申报纳税。 (3)Businesses without a fixed base selling goods o -r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place. (四)进口货物,应当由进口人或其代理人向报关地海关申报纳税。 (4)For importation of goods, the importer or his a gent shall report and pay tax to the cuetoms offic e where the imports are declared. 第二十三条 增值税的纳税期限分别为一日、三日、五日、十日、十五日或者一个月。 Article 23 The VAT assessable period shall be one day, three days, five days, ten days, fifteen days or one month. 纳税人的具体纳税期限,由主管税务机关根据纳税人应纳税额的大小分别核定;不能按照固定期限纳税的,可以按次纳税。 The actual assessable period of the taxpayer s hall be determined by the competent tax authoritie s according to the magnitude of the tax payable of the taxpayer; tax that cannot be assessed in regul ar periods may be assessed on a transaction-by-tra nsaction basis. 纳税人以一个月为一期纳税的,自期满之日起十日内申报纳税;以一日、三日、五日、十日或者十五日为一期纳税的,自期满之日起五日内预缴税款,于次月一日起十日内申报纳税并结清上月应纳税款。 Taxpayers that adopt one month as an assessable pe riod shall riprort and pay tax within ten days fol lowing the end of the period.If an assessable peri od of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be prepaid within five days following the end of the period a nd a monthly return shall be filled with any balan -ce of tax due settled within ten days from the fi rst day of the following month. 第二十四条 纳税人进口货物,应当自海关填发税款缴纳证的次日起七日内缴纳税款。 Article 24 Taxpayers importing goods shall pay tax within sev en days after the issuance of the tax payment cert ificates by the customs office. 第二十五条 纳税人出口适用税率为零的货物,向海关办理出口手续后,凭出口报关单等有关凭证,可以按月向税务机关申报办理该项出口货物的退税。具体办法白国家税务总局规定。 Article 25 taxpayers exporting goods with the appliable 0% ta x rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document. The detailed meas -ures shall be formulated by the State Administrat ion for Taxation. 出口货物办理退税后发生退货或者退关的,纳税人应当依法补缴已退的税款。 Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refunded according to the laws 第二十六条 增值税的征收管理,依照《中华人民共和国税收征收管理法》及本条例有关规定执行。 Article 26 The collection and administration of VAT shall be conductedd in accordance with the relevabt regulat ions of the <Law of the People"s Republic of China on Tax Collection and Administration> and these R -egulations. 第二十七条 对外商投资企业和外国企业征收增值税,按照全国人民代表大会常务委员会的有关决定执行。 Article 27 The collection of VAT from foreign investment ente rprises and foreign enterprises shall be conducted in accordance with the resolutions of the standin g Committee of the National People"s Congress. 第二十八条 本条例由财政部负责解释,实施细则由财政部制定。 Article 28 The Ministry of Finance shall be responsible for t he interpretation of these Regulations and for the formulation of the Detailed Rules and Regulations for the Implementation of these Reguations. 第二十九条 本条例自 Article 29 These Regulations shall come into effect from Janu ary 1, 1994, <The Draft Regulations of the People" s Republic of China on Value-Added Tax> and the <Draft Regulations of the People"s Republic of China on Product Tax>promulgated by the State Council on September 18, 1984 shall be repealed on the sam e date. |
||
文章录入:soosun 责任编辑:soosun |
||
|
||
【发表评论】【加入收藏】【告诉好友】【打印此文】【关闭窗口】 |
最新热点 | 最新推荐 | 相关文章 | ||
英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… 英汉对照法律资源--中华人民… |
网友评论:(只显示最新10条。评论内容只代表网友观点,与本站立场无关!) |
|Sitemap地图 | 设为首页 | 加入收藏 | 联系站长 | 友情链接 | 版权申明 | 网站公告 | 管理登录 | | |||
|