The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to 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。
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。
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.
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。
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