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.

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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.

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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.

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