| 1. | Evidence of foreign tax payment is required 在作出申请时,须提供外地完税证明。 |
| 2. | Tax official : within 10 days after you singed the contract of housing transfer . otherwise , the real estate administration does not allow you to register the transfer 税务局:购房合同签定后10日内。房产部门只有在您提交完税证明后才为您办理房产登记手续。 |
| 3. | During this process , gpltb launched a series of propaganda campaigns that intensified both taxpayers ' awareness to pay tax and the collection and administration of individual income tax 广东地税利用开具完税证明开展税法宣传活动,寓纳税服务于税收管理全过程,加强了个税征管工作,强化了公民的纳税意识。 |
| 4. | Article 34 the term " proof of tax payment certificate " as stated inarticle22 of the tax administration law shall refer to the various types of tax paid certificates , tax memos , revenue stamps , withholding certificates and other documentation of tax payment 第三十四条税收征管法第二十二条所称完税凭证,是指各种完税证、缴款书、印花税票、扣(收)税凭证以及其他完税证明。 |
| 5. | For a vehicle no longer qualified to tax exemption and having been in service for 10 or more years , the taxpayer shall present the original certificate of vehicle purchase tax payment and the original and copies of motor vehicle driving license to the tax authority in charge when lodging a new tax payment application for the vehicle as per requirements of the measure for administering imposition of vehicle purchase tax 免税条件消失、且使用年限超过10年(含)以上的车辆,纳税人依照《征管办法》规定在重新办理纳税申报时,应向主管税务机关提供《车辆购置税完税证明》正本和《机动车行驶证》原件及复印件。 |
| 6. | A taxpayer claiming exemptionrelief under section 8 ( 1a ) ( c ) of the inland revenue ordinance tax credit under the arrangement for avoidance of double taxation with the mainland is required to submit with his tax return the evidence of tax payment , such as the mainland income tax return and tax receipts and a schedule of itinerary 纳税人如根据《税务条例》第8 ( 1a ) ( c )条申请豁免宽免或根据《安排》申请税收抵免,必须连同报税表一并递交完税证明,例如:内地个人所得税申报表、税款收据及行程表。 |
| 7. | 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。 |
| 8. | A taxpayer claiming exemption relief under section 8 of the inland revenue ordinance tax credit under the arrangement for the avoidance of double taxation on income with the mainland is required to submit with his tax return the evidence of tax payment , such as the mainland income tax return and tax receipts and a schedule of itinerary 纳税人如根据税务条例第8 1a c条申请豁免宽免或根据安排申请税收抵免,必须连同报税表一并递交完税证明,例如:内地个人所得税申报表税款收据及行程表。 |
| 9. | Gpltb has printed and issued more than 10 million individual income tax payment certificates for taxpayers throughout the province ( except the city of shenzhen ) since february 2006 , making guangdong the first province where taxpayers all over the province received individual income tax payment certificates 从2006年2月开始,广东地税在全省范围内为20个市(深圳除外)的个人所得税纳税人全面开具个人所得税完税证明,共开具个税完税证明1000多万份,成为全国首个在全省范围大规模开具个税完税证明的省份。 |