place of tax payment 中文意思是什麼
place of tax payment
解釋
納稅地點-
As regards a non - resident enterprise which earns any income as prescribed in paragraph 3, article 3 of the present law, the place at the locality of the obligatory withholder shall be the tax payment place
非居民企業取得本法第三條第三款規定的所得,以扣繳義務人所在地為納稅地點。 -
Article 51 in case a non - resident enterprise earns any income as prescribed in paragraph 2, article 3 of the present law, the tax payment place shall be the place at the locality of the organ or establishment
第五十一條非居民企業取得本法第三條第二款規定的所得,以機構、場所所在地為納稅地點。
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