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.
在税收关系中，国家作为权利主体有依法征税的权利，纳税人作为义务主体有依法纳税的义务。
In the taxation relationship, the State has the rights to levy taxes, and taxpayers has the duty to pay taxes according to laws.
第八条纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规的规定以及与纳税程序有关的情况。
Taxpayers and with holding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law.
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.
在我国传统的税收征纳关系中，纳税人作为义务主体。
Tax obligation is considered fulfilled by taxpayers in the traditional taxation legal relationship in China.
避税，多指纳税人利用税法规定的缺漏或不足，通过某种公开的或形式上不违法的方式来减轻或规避其本应承担的纳税义务的行为。
The tax avoidance often refers to a behavior of taxpayers, taking advantage of leaks and shortcomings of tax law, use a public or legal forms to lessen or avoid their taxations.
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.
正如依法纳税是纳税人应尽的义务一样，依法进行税收筹划也是纳税人应有的权利。
Just like the tax payment is legally the duty which the taxpayer should to do is the same, carries on the tax revenue preparation is also the taxpayer proper right legally.
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.
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.
可见税收对一个国家的重要性，而纳税人作为税的缴纳者，在其履行了纳税义务的同时理应拥有与之相对应的权利。
Tax is very important for a country, and to the taxpayers as tax payers, fulfilled its obligations to pay taxes should enjoy the corresponding rights.
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.
税收服务行为作为税务机关的一项法定职责，在税务机关不能履行或者不能恰当地履行服务的义务时，纳税人有权寻求法律救济。
The service behavior of tax revenue is a legal duty of tax authority, in tax authority can not perform or can not perform the duty of service appropriately, taxpayer has right to see...
可见性能提高纳税人的纳税义务。
纳税人秘密权的主体是纳税人及扣缴义务人，客体是税收秘密，内容包括享有、支配、防御等多项权能。
The main body of power is taxpayer and withholding agent, the object is the secret of taxation and it contains the power of acquisition, control and defense.
现行税法规定的纳税人提供证据的义务和应纳税额的核定制度，与纳税人承担举证责任规则均不相同。
The system of assessing the amount of tax payable and the obligation to furnish documentary evidences to the tax authorities, which are all different to the rule of burden of proof by the taxpayers.
按照国际通行做法，企业所得税法将纳税人划分为“居民企业”和“非居民企业”，并分别规定其纳税义务，即居民企业就其境内外全部所得纳税；
The EIT Law follows the international practices of dividing taxpayers into resident enterprises and non-resident enterprises. Tax residents pay income tax on worldwide income.
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 and withholding agents shall, in accordance with the provisions as contained in laws and administrative regulations, pay taxes, withhold and collect taxes.
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 tax, or withhold and remit tax or collect and remit tax 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 tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.
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