取得应税所得，没有扣缴义务人的；
Obtaining taxable incomes and there is no withholding agent;
没有代理人的，以购买者为扣缴义务人。
If there are no agents, the purchaser shall be the withholding agent.
没有扣缴义务人的，由纳税义务人自行申报纳税。
In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.
扣缴义务人解缴税款的期限，依照前两款的规定执行。
The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs.
纳税人、扣缴义务人的税收违法行为不属于保密范围。
Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.
税务机关应当依法为纳税人、扣缴义务人的情况保密。
The tax authorities shall maintain confidentiality for the information of the taxpayers and withholding agents in accordance with the law.
扣缴义务人应当按照国家规定办理全员全额扣缴申报。
A withholding agent shall, according to the provisions of the state, make the withholding declaration for all the taxpayers and in full amount.
扣缴义务人解缴税款的期限，依照前两款的规定执行。
The tax payment deadlines for withholding agents shall be governed by the stipulations of the above two paragraphs.
外国企业和扣缴义务人必须按照规定的期限，缴纳税款。
Foreign enterprises and withholding agents must pay their tax within the prescribed time limit.
扣缴义务人代扣税款，应当在给储户的利息结付单上注明。
The tax withheld by a withholder shall be noted on the interest settlement slip issued to a client.
托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。
For financial institutions entrusted to grant loans, the entrusted financial institutions shall be the withholding agents.
委托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。
For financial institutions entrusted to grant loans, the entrusted financial institutions shall be the withholding agents.
未开付收据的，纳税人、扣缴义务人及其他当事人有权拒绝给付。
The tax payer, tax with holding agent or other parties concerned may refuse to comply if no receipt is given.
而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.
第十一条扣缴义务人和自行申报纳税人，必须按照规定的期限，缴纳税款。
Article 11. Withholding agents and taxpayers personally filing returns must pay tax within the prescribed time limit.
纳税人、扣缴义务人有权要求税务机关为纳税人、扣缴义务人的情况保密。
Taxpayers and withholding agents shall have the right to require the tax authorities to maintain confidentiality for the information of the taxpayers and withholding agents.
纳税人、扣缴义务人有权控告和检举税务机关、税务人员的违法违纪行为。
Taxpayers and withholding agents shall have the right to bring charges against or make exposure of any tax authority or tax official for violation of laws or disciplines.
其主体是负有纳税义务和扣缴义务的单位和个人，行为人在主现上是故意的。
The tax unit and individual go contrary to the stipulations of taxation purposely and protest openly obligation to pay tax.
被检查的单位和扣缴义务人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。
The units and the withholding agents being inspected must report thereto true to fact and provide relevant materials, and may not refuse or make any concealment.
税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。
When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must Be issued to the taxpayers.
在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。
Taxpayers that receive wages or salaries from two or more payers, or taxpayers without withholding agent, shall file tax returns and pay tax themselves.
在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。
A taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
Taxpayers or withholding agents must pay taxes, or withhold and remit taxes or collect and remit taxes in accordance with the law or the administrative regulations.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
Taxpayers or withholding agents must pay taxes, or withhold and remit taxes or collect and remit taxes in accordance with the law or the administrative regulations.
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