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增值税暂行条例(14)

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

(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 customs office 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 authorities according to the magnitude of the tax payable of the taxpayer; tax that cannot be assessed in regular periods may be assessed on a transaction-by-transaction 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 period shall report and pay tax within ten days following the end of the period. If an assessable period 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 and a monthly return shall be filled with any balance of tax due settled within ten days from the first 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 seven days after the issuance of the tax payment certificates 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 applicable 0% tax 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 measures shall be formulated by the State Administration for Taxation.



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