境外单位或者个人向自然人出租境内不动产，有境内代理人的，由境内代理人申报缴纳税款。
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All that being said, there are some notable drawbacks. The Flip is relatively heavy and awkwardly sized, so you can’t slip it into a purse or easily carry it around. Prints also take up to 15 minutes to develop — during which they must be shielded from light — which can be quite an inconvenience. Low-light performance remains a weak spot as well, and I struggled to capture indoor shots given the contrast and saturation are lower than with Instax film. Admittedly, this gave my pictures a more dreamy, vintage look that felt artistic, and you can use the Polaroid Lab to slightly adjust the saturation and exposure settings.