纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。
Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located.
纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。
Taxpayers providing taxable services shall report and pay tax to the local competent tax authorities where the taxable services take place.
纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.
非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。
Businesses without a fixed base selling goods o -r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place.
总体价格的各个税务项目也是由定价主管决定的。
The tax components of the overall prices are also identified by the pricing lead.
纳税人从事运输业务，应当向其机构所在地主管税务机关申报纳税。
Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located.
发包人或者出租人应当自发包或者出租之日起30日内将承包人或者承租人的有关情况向主管税务机关报告。
Employers or lessors shall report relevant details on their contractors or lessees to the competent tax authorities within 30 days of the date of contracting or lease.
集团公司必须将有关成员企业的证明材料报送给主管出口退税的税务机关。
The group corporation must submit certifications of the relevant member enterprises to the tax department in charge of tax refund.
发包人或者出租人应当自发包或者出租之日起30日内将承包人或者承租人的有关情况向主管税务机关报告。
The contract issuer or lessor shall, within 30 days from the date of issuance of contract or leasing, report the information about the contractor or lessee to the competent tax authorities.
其他支付人所在地与申报纳税所在地不在一地的，其他支付人所在地主管税务机关应给予配合和协助。
In the case that where other payers reside differs from where tax is declared and collected, competent tax authorities where other payers reside should provide support and assistance.
这个不诚实的企业主管通过帐外资金进行很多交易，但最后税务官发现了他的欺骗行为。
EXAMPLE: The dishonest business executive kept many of his deals off the books, but eventually the tax officials discovered his deceptions.
各主管税务机关在每年对这类企业进行汇算清缴时，应对其经营业务内容和经营期限等变化情况进行审核。
When carrying out final settlement in respect of such enterprise each year, the competent tax authority shall review changes in the content of its business and term of operation, etc.
纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。
Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.
发明问题，应及时与其他当事方主管税务机关沟通接洽，并按照规定给予调整。
Any problem found shall be timely communicated with the competent taxation authorities of other parities and shall be adjusted in accordance with relevant regulations.
因此，跨国公司的这些分国别信息应于2017年递交主管税务机关，界时2016年的企业所得税将到期缴纳。
Thus, the information should be delivered to the tax administration in 2017, i. e. when the corporate income tax for 2016 is due to be paid.
外籍个人取得的探亲费、语言训练费、子女教育费等，经主管税务机关审核批准为合理的部分；
The portions of home-leave expenses, language-training expenses, and education expenses for children that are approved by local tax authorities as reasonable.
未分别核算或者未准确核算进项税额的，由主管税务机关进行核定。
If any input tax amounts fail to be calculated separately or calculated accurately, the competent tax authorities will verify the same.
利息发生地主管税务机关应为其办理免征利息所得税手续。
The competent taxation authority at the interest occurrence locality shall handle the procedures on the exemption of interest income tax.
其取得收入时经主管税务机关审定核定后，可免于征税。
The gained income may be exempted taxation after being verified by the competent taxation authorities.
不需要办理车辆登记注册手续的纳税人，向所在地征收车购税的主管税务机关办理纳税申报。
A taxpayer who needs to go through the formalities for vehicle registration shall file his tax return to the competent tax authority at the place of vehicle registration.
协助主管办理税务优惠政策的申报工作。
协助主管会计做相关税务工作。
证明表自主管税务机关签发之日起三年内有效。
The Certification Formula is valid for three years starting from the day it is issued by the taxation authority.
主管税务机关应当按照便于纳税人及社会各界了解、监督的原则确定公示地点、方式。
Administrative taxation organ should confirm the place and approach of publicity under the principle of easy to be known and supervised by tax payers and all walks of life.
主管税务机关应当按照便于纳税人及社会各界了解、监督的原则确定公示地点、方式。
Administrative taxation organ should confirm the place and approach of publicity under the principle of easy to be known and supervised by tax payers and all walks of life.
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