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.
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.
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.
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.
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.
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.
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.
对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent.
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.
如果由扣缴义务人填写完税证，应在报送此表时附完税证副联份。
In case the tax certificate is filled out by withholding agent, this return should be submitted together with copies of the tax certificate.
本办法所称扣缴义务人，是指向个人支付应税所得的单位和个人。
The term "withholding agents" as mentioned in these Measures refers to the entities and individuals that pay taxable incomes to individuals.
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.
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。
The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs.
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.
第七条车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。
Article 7 the location for payment of motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located.
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.
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 entities and the withholding agents being so inspected must report the facts and provide relevant information. They may not refuse to report or conceal any facts.
扣缴义务人应将扣缴的税款在规定的期限内缴入国库，并向当地税条机关报送本表。
Withholding agent should turn the tax withheld over to the State Treasury within the prescribed time limit and file this return with the local tax authorities.
扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
The withholding agent shall, within five days, turn over the tax amount withheld each time to the state Treasury, and submit a report on the income tax withheld to the local tax authority.
扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
The withholding agent shall, within five days, turn over the tax amount withheld each time to the state Treasury, and submit a report on the income tax withheld to the local tax authority.
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