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.
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.
统一思想，提高认识，充分认识做好自行纳税申报工作的重要意义。
I. Unifying thoughts, enhancing understanding, and fully realizing the importance of the work of self declaration.
扩大个人自行纳税申报范围，是2005年我国个人所得税法修订的一项重要内容。
The enlargement of the scope of self declaration is an important content for the revision of the Law on Individual Income Tax in 2005.
本表第13栏中纳税方式按类型代号填写，类型代号为：1自行申报；2源泉扣缴。
Choose from the following codes for Blank 13 (Approach of tax payment) : 1 Self-declaration; 2 Withholding at source.
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.
另外，该部分还特举一例说明高收入群体自行纳税申报出现的困境。
In addition, the section also special give one example, high-income groups, the plight of their own tax returns there.
第二条网上纳税申报软件分为低保型纳税申报软件、商品化纳税申报软件和纳税人自行开发纳税申报软件。
Article 2 the on-line tax filing software is classified into the basic tax filing software, commercial tax filing software, and tax filing software developed by taxpayers themselves.
第二条网上纳税申报软件分为低保型纳税申报软件、商品化纳税申报软件和纳税人自行开发纳税申报软件。
Article 2 the on-line tax filing software is classified into the basic tax filing software, commercial tax filing software, and tax filing software developed by taxpayers themselves.
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