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1·Obtaining taxable incomes and there is no withholding agent;

取得应税所得，没有扣缴义务人的；

2·If there are no agents, the purchaser shall be the withholding agent.

没有代理人的，以购买者为扣缴义务人。

3·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。

4·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。

5·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。

6·Any additional information the withholding agent requests in order to fulfill its obligations with respect to the entity.

任何其他扣缴机构所需以符合其对该法人义务之资讯。

7·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。

8·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。

9·A withholding agent shall, according to the provisions of the state, make the withholding declaration for all the taxpayers and in full amount.

扣缴义务人应当按照国家规定办理全员全额扣缴申报。

10·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。