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.
委托他人办理进出口业务达到规定的实绩或者具有必需的进出口货源；
The import and export operations handled by its agencies have reached the prescribed merit or it shall have the necessary sources of goods for import or export; and.
进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税手续。
The Customs formalities concerning declaration and duty payment of inbound and outbound articles may be fulfilled by the owner or other person entrusted by the owner as his agent.
进出境物品的所有人可以自行办理报关纳税手续，也可以委托他人办理报关纳税手续。
The declaration of inward and outward articles and payment of duties on them may be made by the owners of the articles themselves or by the persons they have entrusted with the work.
申请房地产登记，申请人可以委托他人代理。由代理人办理申请的，应向登记机关提交经公证的委托书。
Application estate is registered, the applicant can entrust others representative. Handle application by agent, answer to submit the proxy of classics notarization to the mechanism that register.
买方可以自己去办理，也可以委托他人代理。
买方可以自己去办理，也可以委托他人代理。
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