纳税期限 [
nà shuì qī xiàn]
the assessable period for tax payment
term of tax
- 与增值税条例衔接,增加了按“1个季度”缴纳税款的纳税期限。
To be consistent with PRVAT, add "quarterly assessment" to the tax assessable period. - 与增值税条例衔接,增加了按“1个季度”缴纳税款的纳税期限。
To be consistent with PRVAT, added "quarterly assessment" to the tax assessable period. - 纳税人的具体纳税期限,由主管税务机关根据纳税人应纳税额的大小分别核定;
The actual assessable period of taxpayers shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayers;