纳税地点

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。

But in case its registration place is outside the territory of China , the tax payment place shall be the place at the locality of its actual management organ .

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 .

印花税要完善有关电子合同的税收制度，规定明确的纳税时间、纳税地点、纳税义务人和纳税方法等。

We should stipulate the time of paying duty , the place , the taxpayers and tax method , etc. So as to improve the stamp tax .

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 .