申报地点、日期及授权签字人的签字

Place and date, signature of authorized

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此外在任何地点以及其他任何方式的申报均视为无效。

Declaration of any other form or in any other place shall be regarded as invalid.

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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.

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