自行申报纳税,是指在税法规定的纳税期限内,由纳税人自行向税务机关申报取得的应税所得项目和数额,如实填写个人所得税纳税申报表,并按税法规定计算应纳税额的一种纳税方法。
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.
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。
Taxpayers that receive wages or salaries from two or more payers, or taxpayers without withholding agent, shall file tax returns and pay tax themselves.
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