... inhabitant taxpayer居民纳税人 self-declarant taxpayer自行申报纳税人 ,自行申报纳税人 tax withheld on taxpayer's optionn.由纳税人选定的税收预提款 ...
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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.
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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