certificate of tax payments meaning in Chinese

纳税证明书

The circular gives clear provisions on the following issues : how to fulfill tax payment application for vehicles that have been put in use without paying tax , how to identify tax calculation basis of such vehicles , collection of tax and late fees of such vehicles , certificate of tax payment , etc
本通知就以下问题给予了明确：关于已使用未完税车辆如何办理纳税申报问题、关于已使用未完税车辆计税依据如何确定问题、关于已使用未完税车辆税款征收及滞纳金问题、关于完税证明问题等。
Article 26 in case an enterprise with foreign investment , foreign enterprise or withholding agent has a dispute over the tax with the tax authority , it must pay the tax first in accordance with the provisions and then may , within 60 days after receiving the certificate of tax payment issued by the tax organ , apply to the tax authority at the next higher level for reconsideration
第二十六条外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时，必须先依照规定纳税，然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。