纳税义务人

没有扣缴义务人的，由纳税义务人自行申报纳税。

In cases there is no withholding agent , the taxpayer shall file a return and pay tax himself .

依据我国《海关法》的规定，进出口货物的收发货人为关税的纳税义务人。

According to the customs law in China , consignee and consigner of cargoes imported and exported refer to tariff taxpayer .

纳税人诉讼中的纳税人，包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人。

The term of taxpayer here includes taxpayer and withholding agent .

接受委托的人应当遵守本章对纳税义务人的各项规定。

Commissioned persons shall abide by the various provisions on taxpayers in this chapter .

必要时，海关可以要求纳税义务人补充申报。

Where necessary , the customs may demand the obligatory duty payer to make supplementary declarations .

纳税义务人在某一海关只能办理一份担保的备案手续。

A duty payer can only handle the archival filing formalities for a guarantee at one customs house .

纳税义务人自缴纳税款之日起一年内，可以要求海关退还。

The obligatory duty payer may ask the Customs for refunding within one year from the date the duties are paid .

进出境物品的纳税义务人，应当在物品放行前缴纳税款。

The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release .

关税强制措施作为我国海关对纳税义务人所采取的具体行政行为，是保障关税顺利征收的重要手段。

Tariff enforcement measures , taken by the Customs against obligatory duty payers , are significant means to ensure the smoothness of duty levitation .

并对农地使用税进行了定义，确定了农地使用税的纳税义务人、计税依据和计税方法。

The thesis defines the agricultural land used tax , and confirms the taxpayer , foundation of calculative tax and method of calculative tax .

海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。

The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax .

纳税人不是纯粹的纳税义务人，在税款征纳过程中以及在用税领域纳税人都享有广泛的权利。

The taxpayers do not solely have the duty to pay taxes , but enjoy extensive rights in the course of levying taxes and using them .

所得税申报书（表）纳税义务人变更申报纳税地点的，应当经原主管税务机关批准。

Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge .

现行个人所得税法对纳税人的界定不清晰，对居民纳税义务人的界定范围也过小。

The definition of Individual Income Tax payers in the current Individual Income Tax law is vague and the scope of resident tax payers is too narrow .

纳税义务人向海关提供有关资料后，可以提出申请，颠倒前款第（三）项和第（四）项的适用次序。

Taxpayers , after providing related materials to the customs , may apply to reverse the order of application of items 3 and 4 of this article .

第五条进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。

Article 5 . The Consignee of imported goods , consignor of export goods , and owner of entry articles are parties held liable for paying customs duties .

进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人

" The consignee of import goods , the consignor of export goods and the owner of inward and outward articles shall be the obligatory customs duty payer . "

第五十二条海关发现多征税款的，应当立即通知纳税义务人办理退还手续。

Article 52 . In cases where the customs discovers that it has surcharged duties , it shall notify the taxpayer to handle the related formalities of duty refund .

前款所称“应缴纳税款之日”是指纳税义务人违反规定的行为发生之日；

The term " the day when the duties are payable " as cited in the preceding paragraph shall mean the day when the violation of the duty payer occurs ;

纳税义务人兼有税法第二条所列的二项或者二项以上的所得的，按项分别计算纳税。

Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category .

海关对物品的估价结果高低关系到纳税义务人的切身利益，而估价结果其实是海关遵照海关物品估价法律制度推导的结果。

The result of customs evaluation on articles concerns the vital interests of taxpayer and the appraisal result is actually inferred by the customs according to the customs evaluation system .

但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。

Nevertheless , the amount so deducted may not exceed the tax amount payable for the taxpayer 's incomes from abroad as calculated according to the provisions of this law .

依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。

For the payment of income tax in accordance with the provisions of the preceding paragraph , the income beneficiary shall be the taxpayer and the payer shall be the withholding agent .

纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。

In cases where taxpayers fail to pay the duty overdue at the time of merger , the juridical person or other organisation formed after merger shall continue to pay the overdue duties .

电子商务无形性、隐匿性的特点造成了税收管辖权难以确定、纳税义务人身份不确定、传统税收稽征制度失效等后果。

The invisibility and concealment of electronic commerce , cause that it is difficult to determine the tax jurisdiction , to confirm the status of taxpayers , and to enforce traditional tax collection systems .

其次对遗产税的要素即纳税义务人、征收对象、扣除项目和免征额、税收抵免和税率五个方面加以比较分析，使我国的遗产税开征得以借鉴。

Comparative analysis of the taxpayer , collection targets , deductions and exemption amount , tax credits and tax rate five aspects of estate duty , the levying of Inheritance Tax is able to draw on .

因纳税义务人违反规定造成漏征税款的，海关应当自货物放行之日起3年内追征税款。

Where a duty payer ignores its duties due to any violation of the relevant provisions , the customs shall , within three years from the day when the goods are cleared , recover the ignored duties .

第七条纳税义务人有权要求海关对其商业秘密予以保密，海关应当依法为纳税义务人保密。

Articles 7 . Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential , and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law .

首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。

First , After a brief summarize of two taxes respectively , this report compares the taxes from several aspects as follows : laws in point 、 tax rate 、 deduction items 、 special treatment of taxation , etc.

纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。

In cases where taxpayers undergo merger , division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs .