관련 번역
'按次申报的印花税申报期限 税款所属时期是指纳税人所缴税款的纳税义务发生时或计税期间。'
~ 중
영어
번역：
The declaration period of stamp tax declared by times refers to the tax obligation or tax calculation period of the tax paid by the taxpayer.。
'纳税人选择按次申报的，可以不做税种认定，未发生纳税义务可以不申报，税款所属期只能选择某一天，即应纳税凭证书立（领受）的日期'
~ 중
영어
번역：
Taxpayers who choose to declare by time may not do tax identification, and they may not declare if no tax obligation has occurred. The tax period can only choose a certain day, that is, the date on which the tax payable certificate is issued (received)。