1.
Thoughts on How to Keep the National and Local Taxation Institutions From Conducting Repeated Penalties for the Same Offence;
关于国、地税机关避免“一事二罚”的思考
2.
Research on Creating a Learning Organization in the Local Tax Bureau of Chongqing;
重庆市地税机关创建学习型组织的研究
3.
State Administration of Taxation and local taxation authorities.
国家税务总局和地方税务主管机关
4.
Taxpayers transferring land use rights shall report and pay tax to the local competent tax authorities where the land is located.
(二)税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。
5.
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。
6.
Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.
(三)税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
7.
Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.
纳税义务人变更申报纳税地点的，应当经原主管税务机关批准。
8.
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。
9.
For tariff refund, taxation and customs authorities;
关税退税，税务主管机关和海关；
10.
Resource Tax shall be collected by the tax authorities.
资源税由税务机关征收。
11.
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。
12.
The tax rate will be determined by local tax authority. As per Fengyang, the rate is RMB4/m2.
税率将有当地税务机关决定。就凤阳而言，是每平方米4圆人民币。
13.
"Upon receipt of the tax receipts issued by the relevant Chinese tax authorities for the aforesaid withholding taxes, the Buyer shall forward to the Seller without undue delay."
在收到税务机关出具的关于上述税款税收单据后,买方应毫不迟延地转交给卖方。
14.
"After receiving the tax receipts issued by the relevant Chinese tax authorities for the aforesaid withholding taxes, Licensee shall forward them to Licensor without undue delay."
在收到税务机关出具的关于上述税款税收单据后,被许可方应毫不迟延地转交给许可方。
15.
Circular of the State Council Concerning the Question of Local Tax Authorities Management System
国务院关于地方税务机构管理体制问题的通知
16.
vehicles and vessels certified by the respective local transport administration offices and verified and approved by the tax authorities that they are no longer in use or have been dismantled;
经当地交通管理机关证明报由税务机关核准停驶、拆毁的车、船；
17.
Foreign enterprises shall file their provisional income tax returns with the local tax authorities within the period prescribed for provisional payments.
外国企业应当在每次预缴所得税的期限内,向当地税务机关报送预缴所得税申报表
18.
Third, taxpayers selling immovable properties shall report and pay their Business Tax to the local tax department where the immovable properties are located.
第三，纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。