tax payment place meaning in Chinese
纳税地点
Examples
- As regards a non - resident enterprise which earns any income as prescribed in paragraph 3 , article 3 of the present law , the place at the locality of the obligatory withholder shall be the tax payment place
非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。 - Article 51 in case a non - resident enterprise earns any income as prescribed in paragraph 2 , article 3 of the present law , the tax payment place shall be the place at the locality of the organ or establishment
第五十一条非居民企业取得本法第三条第二款规定的所得，以机构、场所所在地为纳税地点。