纳税地点 [税收] tax payment place
[税收] place of tax payment
- 建立处理薪资和纳税数据的每个地点的纳税地点代码。
Establish a tax location code for each location for which you process payroll and tax data. - 各局不得擅自改变纳税人上述税费的纳税地点,扰乱正常的税收征管秩序。
No taxation bureau may change the above-mentioned tax payment places without authorization as it may disturb the normal order of tax collection. - 第五十条 除税收法律、行政法规另有规定外,居民企业以企业登记注册地为纳税地点;
Article 50 The tax payment place of a resident enterprise shall be its registration place unless it is otherwise provided for in any tax law or administrative regulation.