第十三条营业税的纳税期限，分别为五日、十日、十五日或者一个月。
Article 13 The Business Tax assessable period shall be five days, ten days, fifteen days or one month.
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。
The VAT assessable period shall be one day, three days, five days, ten days, fifteen days or one month.
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 payment periods for VAT shall be one day, three days, five days, then days, fifteen days or one month.
不满1年的，境外收入不纳税；短于90天的，要从新计算5年的期限。
If less than 90 days, the period of five year will be recounted.
汽车制造商已经为选择具体专卖店制定了相当激进的最后期限，这些专卖店，将在他们借助纳税人数以亿计的资金帮助下摆脱破产之后得以继续生存。
The automakers have set aggressive deadlines to identify the showrooms they will retain after emerging from bankruptcy with the help of billions of dollars of taxpayer funds.
第十一条扣缴义务人和自行申报纳税人，必须按照规定的期限，缴纳税款。
Article 11. Withholding agents and taxpayers personally filing returns must pay tax within the prescribed time limit.
外国企业和扣缴义务人必须按照规定的期限，缴纳税款。
Foreign enterprises and withholding agents must pay their tax within the prescribed time limit.
有关单位和个人应当在规定的期限内到税务机关进行纳税清算；
The said unit or individual shall settle tax payments with the taxation authority within the stipulated period.
不能按照固定期限纳税的，可以按次纳税。
The tax that cannot be assessed in regular periods may be assessed on a transaction-by-transaction basis.
纳税人：纳税申报比我原来想象的重要得多。申报期限是如何规定的？醰。
Taxpayer: : well, the tax return is far more important than I thought before. what is the deadline for it?
纳税人：躨印花税的申报期限是？
Taxpayer: What is the time requirement for the stamp tax declaration?
纳税人应在轮船离开起运港口以后，及时向港口所在地税务局申报纳税。申报纳税的期限，最迟不得超过轮船离港后三十天。
He shall report and pay the taxes to the Tax Bureau located at the port concerned as soon as possible and not later than thirty (30) days after the departure of the vessel from the port.
纳税人应在轮船离开起运港口以后，及时向港口所在地税务局申报纳税。申报纳税的期限，最迟不得超过轮船离港后三十天。
He shall report and pay the taxes to the Tax Bureau located at the port concerned as soon as possible and not later than thirty (30) days after the departure of the vessel from the port.
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