Article 55 . in cases where taxpayers having payable duty undergo merger or division , they shall report to the customs before the merger or division and pay the duty payable 第五十五条欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。
In cases where taxpayers fail to pay the duty overdue at the time of merger , the juridical person or other organisation formed after merger shall continue to pay the overdue duties 纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。
In regard to the income tax charged in accordance with the provisions of the preceding paragraph , the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent 依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。
Before the arrival of the imported goods , taxpayers , upon ratification by the customs , may declare beforehand . the detailed measures will be worked out by the customs general administration 进口货物到达前，纳税义务人经海关核准可以先行申报。具体办法由海关总署另行规定。
The withholding agent shall , within five days , turn over the tax amount withheld each time to the state treasury , and submit a report on the income tax withheld to the local tax authority 扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
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 非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。
