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.
第八条纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务），所支付或者负担的增值税额为进项税额。
Article 8 For taxpayers who purchase goods or receive taxable services (hereibafter referred to as "purchasing goods or taxable services"), VAT paid or borne shall be the input tax.
小规模纳税人销售货物或者应税劳务的。
Sale of goods or taxable services by small-scal e taxpayers.
旅游者偷带货物过关不纳税。
第五条进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。
Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.
纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.
报关员的工作是什么通俗的讲报关员的工作就是代表企业向海关办理进出口货物报关、纳税等海关事务。
What is the work of customs declarants of speak of popular work on behalf of the enterprise is to the customs for import and export goods customs declaration, customs affairs such as tax.
出口货物办理退税后发生退货或者退关的，纳税人应当依法补缴已退的税款。
If the exported goods are returned by the buyer or the Customs authorities subsequent to the refund of VAT, the taxpayer shall repay the VAT refunded in accordance with the law.
纳税义务人的货物或者其他财产本身不可分割，又没有其他财产可以扣留的，被扣留货物或者其他财产的价值可以高于应纳税款。
If the taxpayer's goods or other property is, per se, inseparable and there is no other property to detain, the value of the detained goods or other property may be higher than the payable tax.
新形势下，大量外贸企业利用我国出口货物退（免）税政策上的缺陷，在合法纳税基础上采取一些以减轻税赋为目的纳税技巧。
In order to cut tax-burden, a lot of foreign trade-corporations take advantage of tax-refunds for export goods in our country on the basis of paying taxes by law.
扣留并依法变卖其价值相当于应纳税款的货物或者其他财产，以变卖所得抵缴税款。
Detain and sell off dutiable goods or other properties valued at that tax payable and withhold tax from the proceeds.
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.
而营业税的纳税人购买货物或劳务所支付的价款中包含了增值税和营业税两种税收成本。
Businesses that have been paying BT have effectively had both VAT and BT embedded in the price of goods and services they acquire.
纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额征税。
Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted for separately are not included in the sales amount for tax levy.
区外企业如属于增值税小规模纳税人，其销售的上述货物按现行规定实行免税办法。
If the enterprise outside the zone is a small-scale taxpayer of VAT, the aforesaid goods it sold shall be subject to the measures for tax exemption according to the existing provisions.
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
第五十四条进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。
Article 54 the consignee for import goods, the consigner for export goods and the owner of inward and outward articles shall be the persons obligated to pay Customs duties.
第五十四条进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。
Article 54 the consignee for import goods, the consigner for export goods and the owner of inward and outward articles shall be the persons obligated to pay Customs duties.
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