ประโยคภาษาจีน : 中文句子 |
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nà shuì rén 纳税人 kòu jiǎo 扣缴 yì wù rén 义务人 bì xū 必须 yī zhào 依照 fǎ lǜ 法律 xíng zhèng fǎ guī 行政法规 de 的 guī dìng 规定 jiǎo nà 缴纳 shuì kuǎn 税款 dài kòu dài jiǎo 代扣代缴 dài shōu dài jiǎo 代收代缴 shuì kuǎn 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. |