Five. Legal Liability For Violation Of Account Books And Voucher Management

Four, Tax Certificate Management

(1) taxpayers who pay taxes in the form of audit collection shall go abroad to engage in production, operation and labor services. They shall submit written application reports to the competent state tax authorities at the locality where they are located, specify the reasons for going out of business, the names and quantities of export commodities, and the time required, and provide tax registration certificates or copies. The applicant shall provide tax guarantee or payment in accordance with t