北京开票查账征收：税务机关按照纳税人提供的账表所反映的经营情况，依照适用税率计算缴纳税款的方式。
Beijing: billing audit collection and tax authorities in accordance with the taxpayer accounts table reflect the operating conditions, in accordance with the applicable tax rates tax paid way.
建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税，以法律手段取代行政手段。
So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.
可在开征社会保障税之前，作为过渡实现由地方税务机关统一征收社会保险费，最终开征社会保障税，以推进国企改革和社会的安定。
Before the levy of the social welfare tax, social insurance tax can be levied uniformly by the local taxation institutions as the transition.
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。
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.
第九条土地使用税由土地所在地的税务机关征收。
Article 9. The use tax on land shall be collected by the tax organs where the land locates.
税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。
When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must Be issued to the taxpayers.
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。
The Ministry of Finance and the State Administration of Taxation jointly declared that any tax revenue to change the name on titles for homes owned by married couples should be refunded.
第十三条营业税由篆税务机关征收。
Article 13 Business tax shall be collected by the administrations of taxation.
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.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law is applicable to the administration over the collection of any kinds of taxes collected by the taxation authorities according to law.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law shall apply to the administration of tax collection in respect of all taxes collected by tax authorities in accordance with the law.
二是税务机关超过正确数额所作的退税与返还，此时的返还不同于税款征收。
The other one is the false restitution or incorrect tax refund that exceeds the due amount, the reverse restitution of which is not identical to tax collection.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
Consumption tax shall be collected by the tax authorities. Consumption tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.
第一条城市房地产税，除另行规定者外，均依本条例之规定，由税务机关征收之。
Article 1. The Urban Real Estate tax (hereinafter called the tax), except otherwise stipulated, shall be collected by the tax offices in accordance with the provisions of the Regulation.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with tax laws.
前款所称基层税务机关是指直接面向纳税人、负责税收征收管理的税务机关；
A grassroots taxation organ as mentioned in the preceding Paragraph refers to a taxation organ that directly contacts taxpayers and is responsible for the tax collection and administration;
第二十条增值税由税务机关征收，进口货物的增值税由海关代征。
Article 20 VAT shall be collected by the taxation authorities, and VAT on imported goods shall be collected by Customs on behalf of the taxation authorities.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
Consumption tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
Consumption tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
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