词语纳税义务人的解释,词语纳税义务人在线查询,词语纳税义务人是什么意思,纳税义务人现代汉语词典_查字网

the duty payer is entitled to ask the Customs for the refunding within 1 year of the date of duty payment.
纳税义务人自缴纳税款之日起一年内，可以要求海关退还。
Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer.
第五十二条海关发现多征税款的，应当立即通知纳税义务人办理退还手续。
where there is residual payment after withholding tax and deducting relevant fees from the proceeds, it shall be returned to the taxpayer.
变卖所得抵缴税款及扣除相关费用后仍有余款的，应当发还纳税义务人。
A duty payer can only handle the archival filing formalities for a guarantee at one customs house.
纳税义务人在某一海关只能办理一份担保的备案手续。
to detain the goods or other property of the duty payer equal to the value of the duties payable.
扣留纳税义务人价值相当于应纳税款的货物或者其他财产。
Before the arrival of the imported goods, taxpayers, upon ratification by the customs, may declare beforehand.
进口货物到达前，纳税义务人经海关核准可以先行申报。
The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.
第五条进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。
Where the customs considers it necessary, the duty payer shall provide a duty guarantee to the customs.
海关认为必要时，纳税义务人应当提供税款担保。
The customs shall collect all the overdue duties from the taxpayers in accordance with the law.
海关应当依法对纳税义务人的应缴税款予以清缴。

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