A taxpayer who earns income outside china shall pay the tax due to the state treasury and submit a tax return to the tax authorities within 30 days after the end of each year 从中国的境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。
Article 7 for a taxpayer who has obtained incomes outside the territory of china , the amount of individual income tax already paid outside china by him may be deducted from the tax amount payable 第七条纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。
Where an over - levy of duty is discovered , the customs , shall refund the money without delay ; the duty payer is entitled to ask the customs for the refunding within 1 year of the date of duty payment 第四十五条海关多征的税款，海关发现后应当立即退还；纳税义务人自缴纳税款之日起一年内，可以要求海关退还。
Article 58 . taxpayers of imported articles refer to entry persons carrying the articles into china , the receiver of entering postal articles , and consignee of articles imported by other means 第五十八条进境物品的纳税义务人是指，携带物品进境的入境人员、进境邮递物品的收件人以及以其他方式进口物品的收件人。
Article 9 the time at which a liability to business tax arises shall be the date on which the business proceeds are received or documented evidence of right to collect business proceeds is obtained by the taxpayer 第九条营业税的纳税义务发生时间，为纳税人收讫营业收入款项或者取得索取营业收入款项凭据的当天。
He said mr ahern had been told the two payments received in ireland in 1993 and 1994 did not create a tax liability " on the firm understanding that the monies were loans repayable with interest " 他说，有人告诉埃亨先生， 1993和1994年在爱尔兰收到的两笔付款应“坚定的理解为应付利息的贷款” ，所以不够成纳税义务。
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 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。
[ article 45 ] where an over - levy of duty is discovered , the customs , shall refund the money without delay ; the duty payer is entitled to ask the customs for the refunding within 1 year of the date of duty payment 第四十五条海关多征的税款，海关发现后应当立即退还；纳税义务人自缴纳税款之日起一年内，可以要求海关退还。
In cases where the taxpayers fail to pay the overdue duty at the time of division , the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty 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。
The taxation essential element to declare the amount of the tax due is the tax base . the evidence of the tax base is the preserved vouchers and the accounting books made by taxpayer in pursuance of the laws 说明具体纳税义务量的课税要素是课税标准，课税标准的证据是纳税义务人按照法律规定的账簿管理义务保管的凭证和制作的账簿。
