In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.

没有扣缴义务人的，由纳税义务人自行申报纳税。

youdao

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.

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。

youdao

The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.

扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

youdao

Then the criminal makes up wage and withholding information, files a tax return electronically (avoiding the need for an actual W-2 form), claims a few deductions and tax credits to produce a larger refund, and waits a couple of weeks for the refund.

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While some taxpayers may not want to adjust their withholding because they like the enforced savings that comes with a windfall tax return, others may want to, says Mr. Sabates.

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