... 纳税的支付能力原则 ability-to-pay principle of taxation 纳税地点 place of tax payment 纳税对象 object of taxation ...
双语例句
1
But in case its registration place is outside the territory of China, the taxpaymentplace shall be the place at the locality of its actual management organ.
但登记注册地在境外的，以实际管理机构所在地为纳税地点。
2
For motor vehicles and vessels for which no registration is required, the location for paymentof motor vehicle and vessel tax shall be the place where the owner or operator is located.
依法不需要办理登记的车船，车船税的纳税地点为车船的所有人或者管理人所在地。
3
Article 7 the location for paymentof motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located.