没有扣缴义务人的，由纳税义务人自行申报纳税。
In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.
接受委托的人应当遵守本章对纳税义务人的各项规定。
Commissioned persons shall abide by the various provisions on taxpayers in this chapter.
必要时，海关可以要求纳税义务人补充申报。
If necessary, the customs may demand the obligatory duty payer to make supplementary declarations.
海关可以对纳税义务人欠缴税款的情况予以公告。
The customs may make an announcement about the information of the obligatory duty payers who default the duties.
纳税义务人自缴纳税款之日起一年内，可以要求海关退还。
The obligatory duty payer may ask the Customs for refunding within one year from the date the duties are paid.
海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。
The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.
纳税义务人可以自行办理纳税手续，也可以委托他人办理纳税手续。
Taxpayers may go through the tax paying procedures themselves or entrust others to do so.
依据我国《海关法》的规定，进出口货物的收发货人为关税的纳税义务人。
According to the customs law in China, consignee and consigner of cargoes imported and exported refer to tariff taxpayer.
捐赠额未超过纳税义务人申报的应纳税所得额30%，可以从其应纳税所得额中扣除。
That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.
因纳税义务人违反规定而造成的少征或者漏征，海关在三年以内可以追征。
If the short-levied or non-levied duties are attributable to the duty payer's violation of the Customs regulations, the Customs may collect the unpaid amount from him within three years.
海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。
The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within30days upon accepting the application for duty refund.
北京开票税负率是指增值税纳税义务人当期应纳增值税占当期应税销售收入的比例。
Beijing tax billing rate refers to the VAT taxpayer current value added tax on taxable income the proportion of sales accounted for the current.
在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。
Taxpayers that receive wages or salaries from two or more payers, or taxpayers without withholding agent, shall file tax returns and pay tax themselves.
在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。
Taxpayers that receive wages or salaries from two or more payers, or taxpayers without withholding agent, shall file tax returns and pay tax themselves.
应用推荐