以下为句子列表：
英文: A nervous taxpayer was unhappily conversing with the IRS Tax auditor who had come to review his records.
中文: 一个神色紧张的纳税人正闷闷不乐地与前来查帐的税务审计员交谈着。
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英文: A representative office can't deal with international trade directly, because it can't apply for import-export license and VAT general taxpayer qualification.
中文: 代表处是不可以直接从事国际贸易的，因为不可以申请进出口和一般纳税人资格。
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英文: A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals.
中文: 纳税担保财产清单须经纳税人和税务机关签字盖章后方为有效。
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英文: A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period.
中文: 纳税人享受减税、免税待遇的，在减税、免税期间应当按照规定办理纳税申报。
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英文: A taxpayer who earns income outside China shall pay the tax due to the State Treasury and submit a tax return to the tax authorities within 30 days after the end of each year.
中文: 从中国的境外取得所得的纳税义务人，应当在年度终了后三十日内，将应纳的税款缴入国库，并向税务机关报送纳税申报表。
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