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.
应用推荐