| 1. | The local competent tax authority
当地主管税务机关 |
| 2. | Taxpayers transferring land use rights shall report and pay tax to the local competent tax authorities where the land is located
二)纳税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。 |
| 3. | Taxpayers providing taxable services shall report and pay tax to the local competent tax authorities where the taxable services take place
一)纳税人提供应税劳务，应当向应税劳务发生地主管税务机关申报纳税。 |
| 4. | Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located
三)纳税人销售不动产，应当向不动产所在地主管税务机关申报纳税。 |
| 5. | Taxpayers transferring other intangible assets shall report and pay tax to the local competent tax authorities where the establishment is located
纳税人转让其他无形资产，应当向其机构所在地主管税务机关申报纳税。 |
| 6. | Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located
纳税人从事运输业务，应当向其机构所在地主管税务机关申报纳税。 |
| 7. | Businesses without a fixed base selling goods o - r taxable services shall report and pay tax with the local competent tax authorities where the sales activities take place
（三）非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。 |
| 8. | Businesses without a fixed base selling goods o - r taxable services shall report and pay tax with the local competent tax authorities where the sale s activitees take place
（三）非固定业户销售货物或者应税劳务，应当向销售地主管税务机关申报纳税。 |
| 9. | Businesses with a fixed establishment selling goods in a different county ( or city ) shall apply for the issuance of an outbound business activities tax administration certificate from the local competent tax authorities where the establishment is located and shall report and pay tax with the lo cal competent tax authorities where the establishment is located
（二）固定业户到外县（市）销售货物的，应当向其机构所在地主管税务机关申请开具外出经营活动税收管理证明，向其机构所在地主管税务机关申报纳税。 |
