"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，" ~ 중 영어 번역
【 중국어 】
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
【 영어 】
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)