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。
The withholding agent shall, within five days, turn over the tax amount withheld each time to the state Treasury, and submit a report on the income tax withheld to the local tax authority.
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.
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.
外国企业和扣缴义务人必须按照规定的期限，缴纳税款。
Foreign enterprises and withholding agents must pay their tax within the prescribed time limit.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
Taxpayers or withholding agents must pay taxes, or withhold and remit taxes or collect and remit taxes in accordance with the law or the administrative regulations.
扣缴义务人解缴税款的期限，依照前两款的规定执行。
The tax payment deadlines for withholding agents shall be governed by the stipulations of the above two paragraphs.
海关确认金融机构已扣缴税款的，应当向纳税义务人制发《中华人民共和国海关扣缴税款告知书》。
Where it confirms the financial institution has withheld the tax, the Customs shall formulate and issue the Withholding tax Notification of the Customs of the People's Republic of China.
金融机构扣缴税款的，海关应当向纳税义务人、担保人制发《中华人民共和国海关扣缴税款告知书》。
Where the financial institution withholds tax, the Customs shall formulate and issue the Withholding tax Notification of the Customs of the People's Republic of China to the taxpayer or the guarantor.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
Taxpayers and withholding agents shall, in accordance with the provisions as contained in laws and administrative regulations, pay taxes, withhold and collect taxes.
税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。
When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must Be issued to the taxpayers.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.
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。
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.
对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent.
第十条对扣缴义务人按照所扣缴的税款，付给2%的手续费。
Article 10 2 percent commission is given to withholding agents based on deducted tax payments.
扣缴义务人应将扣缴的税款在规定的期限内缴入国库，并向当地税条机关报送本表。
Withholding agent should turn the tax withheld over to the State Treasury within the prescribed time limit and file this return with 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。
The tax payable shall be withheld from the amount paid by the payer each time.
扣缴义务人应扣未扣、应收未收税款的，由扣缴义务人缴纳应扣未扣、应收未收税款。
Such tax shall be withheld by the paying unit in each of its payments.
第十条对扣缴义务人按照所扣缴的税款，付给2%的手续费。
Article 10 a handling charge of 2% of the amount of tax withheld by a withholder shall be paid to the withholder.
第十条对扣缴义务人按照所扣缴的税款，付给2%的手续费。
Article 10 a handling charge of 2% of the amount of tax withheld by a withholder shall be paid to the withholder.
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