Therefore, representative offices do not need to apply to the local taxation authorities for exempting business tax.
因此,代表机构不需要向当地主管地方税务局提出营业税免税申请。
The statement required in Article 9 of the Procedures may not be submitted any more if there is no special requirement from the local taxation authorities.
如主管税务机关无特别要求,可不再报送《办法》第九条所规定报送的报表。
Following the joint regulation by the Ministry of Finance and the State Administration of Taxation, the name-adding taxes imposed by local tax authorities should be refunded.
在财政部、国家税务总局联合发布通知后,地方税务机关必须退还已征收的加名税。
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