从中国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。
Taxpayers who earn income outside China shall pay tax to the State Treasury within 30 days after the end of each year and submit the tax returns to the tax authorities.
从中国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。
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.
从中国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。
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.
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