申报地点、日期及授权签字人的签字

Place and date, signature of authorized

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此外在任何地点以及其他任何方式的申报均视为无效。

Declaration of any other form or in any other place shall be regarded as invalid.

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纳税义务人办理纳税申报的地点以及其他有关事项的管理办法，由国家税务总局制定。

The measures for the administration of tax declaration places for taxpayers and other relevant matters shall be formulated by the State administration of Taxation.

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第二条根据征管法实施细则第三十条、车购税条例第十二条的规定，纳税人应到下列地点办理车购税纳税申报。

A taxpayer who does not need to go through the formalities for vehicle registration shall file his tax return to the competent tax authority that collects the vehicle purchase taxes at his locality.

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第二条根据征管法实施细则第三十条、车购税条例第十二条的规定，纳税人应到下列地点办理车购税纳税申报。

A taxpayer who does not need to go through the formalities for vehicle registration shall file his tax return to the competent tax authority that collects the vehicle purchase taxes at his locality.

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