纳税义务人办理纳税申报的地点以及其他有关事项的管理办法，由国家税务总局制定。
The measures for the administration of tax declaration places for taxpayers and other relevant matters shall be formulated by the State administration of Taxation.
纳税人应该对合同条款中的涉税事项进行事先筹划，以寻求企业利润最大化的目标。
The taxpayer should have the advanced plan on the tax-related matters in order to seek the goal of maximizing corporate profits.
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