扣缴义务 » Withholding obligations 上海是我们国家大城市中的一个 » Shanghai is one of the big cities of our country ..
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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.
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.
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.
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