税款扣缴义务人 withholding agent
- 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.
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