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.
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。
International ship agency operators shall withhold and remit the taxes of the foreign international shipping operators for whom they act as an agent according to the relevant provisions of the State.
国际船舶代理经营者应当按照国家有关规定代扣代缴其所代理的外国国际船舶运输经营者的税款。
Taxpayers and withholding agents shall, in accordance with the provisions as contained in laws and administrative regulations, pay taxes, withhold and collect taxes.
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。
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