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。

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We provide full financial agents, tax returns and rebates agent, part-time accounting, cleaning up old accounts chaos accounts, Acting assessment audit, Registered agent licence Etc.

本公司提供全程财务代理、报税退税代理、兼职会计，清理乱账旧帐、审计评估代理、执照注册代理等年终审计报告。

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Another CPA generated draft tax returns that gave the agent a choice of paying 25%, 50%, 75% or all the tax owed.

FORBES: Taxes

For their part, many of those companies argued that their own standards, including exams and education, were much more stringent than those proposed by the IRS. The IRS agreed and exempted preparers who are 18 years old or older and both employed and supervised by a CPA, attorney, enrolled agent or other Circular 230 practitioner who actually signs the tax returns ( IRS notice downloads as a pdf).

FORBES: IRS Targets 100,000 Tax Professionals For Noncompliance