以下为句子列表：
英文: 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.
中文: 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。
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英文: Article 13 A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection c
中文: 第十三条依照税收法律、行政法规规定负有代扣代缴、代收代缴税款义务的扣缴义务人，应当向主管税务机关申报领取代扣代缴或者代收代缴税款凭证。
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英文: Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to b
中文: 第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。
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英文: Article 21 If a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the book keeping software, programs, usage manuals and other relevant material shall first be sent to the responsible taxation authority for its record
中文: 第二十一条纳税人、扣缴义务人采用计算机记帐的，应当在使用前将其记帐软件、程序和使用说明书及有关资料报送主管税务机关备案。
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英文: Article 25 The tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content: tax category, taxable items, taxable projects
中文: 第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，适用税率或者单位税额，计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。
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