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。
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。
Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.
而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
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。
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。
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。
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。
In case the tax certificate is filled out by withholding agent, this return should be submitted together with copies of the tax certificate.
如果由扣缴义务人填写完税证，应在报送此表时附完税证副联份。
A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent.
对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
C. that the taxpayer and the withholding agent can trust a tax representative to make commitments on tax affairs on their behalf.
税务代理是一种统称，通常包括税务代理和税务咨询两个基本方面。
C. that the taxpayer and the withholding agent can trust a tax representative to make commitments on tax affairs on their behalf.
税务代理是一种统称，通常包括税务代理和税务咨询两个基本方面。
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