Article 16 A taxpayer engaging in production or business operations who wants to undertake production or business activities in another county (town)must present the certificate for tax revenue administration of outside operations, issued by its local tax
Article 16 A taxpayer engaging in production or business operations who wants to undertake production or business activities in another county (town)must present the certificate for tax revenue administration of outside operations, issued by its local tax
第十六条从事生产、经营的纳税人到外县(市)从事生产、经营活动的，必须持所在地税务机关填发的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。