Businesses without a fixed base selling goods o -r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place.
非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。
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Shanghai Liana Enterprise Co, Ltd is one of biggest LED and decorative lighting manufacturers in the world, which collects together research and development(R&D), production and sale.