扣缴义务人应扣未扣、应收未收税款的，由扣缴义务人缴纳应扣未扣、应收未收税款。

Such tax shall be withheld by the paying unit in each of its payments.

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 tax payable shall be withheld from the amount paid by the payer each time.

个人缴纳部分由所在单位按月代扣缴。

Individual pay part presses month of generation to withhold by place unit.

估计你的总税收和检查你的扣缴税款。

Estimate your total tax and check your withholding.

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。

Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.