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增值税暂行条例(13)

2014-04-15    来源:网络    【      美国外教 在线口语培训

(二)固定业户到外县(市)销售货物的,应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明,向其机构所在地主管税务机关申报纳税。
(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.



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