Where the return of goods or the withdrawal of the customs declaration occurs after the completion of the tax refund on the export goods, the taxpayer shall repay the tax refunded according to the laws.

出口货物办理退税后发生退货或者退关的，纳税人应当依法补交已退的税款。

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The administrative departments of all levels of tax authorities at or under the provincial level shall establish income and tax payment archives for each taxpayer step by step as required, and implement a "One account" dynamic management.

省以下（含省级）各级税务机关的管理部门应当按照规定逐步对每个纳税人建立收入 和纳税档案，实施“一户式”的动态管理。

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If a small-scale taxpayer adopts the method of pricing by combining sales volume and taxed amount in selling goods or providing taxable labor services, its sales volume shall be computed according to the following formula:

小规模纳税人销售货物或应税劳务采用销售额和应纳税额合并定价方法的，按下列公式 计算销售额-

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If a taxpayer sells goods or taxable labor services in different tax rates and concurrently provides non-taxable labor services which are subject to consolidated value-added tax, the higher tax rate shall apply to non-taxable labor services.

纳税人销售不同税率货物或应税劳务，并兼营应属一并征收增值税的非应税劳务的， 其非应税劳务应从高适用税率。

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For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary shall be the taxpayer and the payer shall be the withholding agent.

依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。

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With regard to the change of a general taxpayer of value-added tax (hereinafter referred to as the general taxpayer) into a small-scale taxpayer

增值税一般纳税人（以下简称一般纳税人）转为小规模纳税人有关问题

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On this account, all areas should pay attention to preventing any taxpayer from evading any tax by taking the advantage of the Arrangement.

为此，各地在执行《安排》过程中要注意防止纳税人利用《安排》的规定，在两地均不纳税。

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With regard to the inventory and the to-be-offset tax amount when a general taxpayer is cancelled

一般纳税人注销时存货及留抵税额处理问题

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As for issues concerning the tax collection and exemption for the real estate as transferred by a taxpayer himself due to the relocation as required for the implementation of urban planning and state construction

关于因城市实施规划、国家建设需要而搬迁，纳税人自行转让房地产的征免税问题

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The taxpayer should decide which conversion rate is to be adopted in advanced and the rate once decided shall remain unchanged within a year.

纳税人应在事先确定 采用何种折合率，确定后一年内不得变更。

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Whether a sale of a taxpayer can be regarded as a mixed sale shall be subject to the determination of tax collecting agencies under the State Tax Administration.

纳税人的销售行为是否属于混合销售行为，由国家税务总局所属征收机关确定。

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Taxpayer of invoice issued by others shall provide the tax authorities with the following materials and apply for invoice issuance:

代开票纳税人须提供以下资料到税务机关申请代开发票：

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and the term "losses" means all non- operating expenditures incurred by taxpayers in the course of production and business.

所说的 损失，是指纳税义务人在生产、经营过程中发生的各项营业外支出。

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For taxpayers who purchase goods or receive taxable services (hereinafter referred to as 'purchasing goods or taxable services'), VAT paid or borne shall be the input tax.

纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务〉，所支付或者 负担的增值税额为进项税额。

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The donations to education by taxpayers through the non-profit public organizations or state organs within the territory of China may be fully deducted before paying enterprise income tax and individual income tax.

纳税人通过中国境内非营利的社会团体、国家机关向教育事业的捐赠，准予在企业所得税和个人所得税前全额扣除。

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