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扣缴义务

网络Withholding obligations; The obligations of tax withholding; Name of payer or withhold ing agent

扣缴义务

网络释义

扣缴义务

Withholding obligations

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The obligations of tax withholding

扣缴义务人,withholding... ... ) withholding agent 扣缴义务人 ) The obligations of tax withholding 扣缴义务 ...

Name of payer or withhold ing agent

非居民享受税... ... 纳税方式 Approach of tax payment 14 支付人或 扣缴义务 人名称 Name of payer or withhold ing agent 15 ...

例句：

and where any of such units or individuals has no agent in China , the purchasers shall be withholding person .

在境内没有代理人的，以购买方为扣缴义务人。

and where any of such units or individuals has no agent in China , the transferee or the purchaser shall be withholding person .

在境内没有代理人的，以受让方或者购买方为扣缴义务人。

The tax authorities shall maintain confidentiality for the information of the taxpayers and withholding agents in accordance with the law .

税务机关应当依法为纳税人、扣缴义务人的情况保密。

When a withholding agent is withholding or collecting taxes in accordance with the law , the taxpayer shall not refuse to pay taxes .

扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。

Article 11 A service fee of two percent of the amount of tax withheld shall be paid to the withholding agent.

第十一条对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。

If the taxpayer refuses to pay taxes, the withholding agent shall promptly report the case to the tax authority for disposition .

纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。

The tax payer , tax with holding agent or other parties concerned may refuse to comply if no receipt is given .

未开付收据的，纳税人、扣缴义务人及其他当事人有权拒绝给付。

The term "withholding agents" as mentioned in these Measures refers to the entities and individuals that pay taxable incomes to individuals .

本办法所称扣缴义务人，是指向个人支付应税所得的单位和个人。

A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.

第十条对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。

Foreign enterprises and withholding agents must pay their tax within the prescribed time limit .

外国企业和扣缴义务人必须按照规定的期限，缴纳税款。

Tax payers withholding agents have the right to choose the way of filing returns.

27 纳税人、扣缴义务人有选择纳税申报方式的权利。

nor shall they abuse their powers to over collect taxes or deliberately make difficulties for taxpayers and withholding agents.

不得滥用职权多征税款或者故意刁难纳税人和扣缴义务人。

Article 11. Withholding agents and taxpayers personally filing returns must pay tax within the prescribed time limit.

第十一条扣缴义务人和自行申报纳税人，必须按照规定的期限，缴纳税款。

where there is no agent , the purchasers shall be the withholding agent .

没有代理人的，以购买者为扣缴义务人。

Other withholding agents as provided for by the competent financial and tax departments under the State Council .

国务院财政、税务主管部门规定的其他扣缴义务人。

Article 6. For individual income tax , the income earner shall be the taxpayer, and the paying unit shall be the withholding agent .

第六条个人所得税，以所得人为纳税义务人，以支付所得的单位为扣缴义务人。

A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf.

纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。

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。

Other withholding agents as stipulated by the Ministry of Finance .

财政部规定的其他扣缴义务人。

and have the power to conduct inspections into the withholding agents on the condition on tax withheld.

有权对扣缴义务人代扣代缴税款情况进行检查。

Article 20 The taxation authority shall keep secret of the information on the withholding agents and individuals .

第二十条税务机关应依法为扣缴义务人和个人的情况保密。

Article 10 2 percent commission is given to withholding agents based on deducted tax payments.

第十条对扣缴义务人按照所扣缴的税款，付给 2%的手续费。

The Legal Obligations for Withholding Agents Neglecting their Responsibilities of Entrusted Withholding and Levying

扣缴义务人未履行代扣代收义务的法律责任

The Application for the Inquiry of the Secret Tax Information of Taxpayers and Tax Withholding Agents

纳税人、纳税人、扣缴义务人涉税保密信息查询申请表

Tax identification number of payer or withholding agent

支付人或扣缴义务人纳税识别号

Analysis on a Tax Refund to a Withholding Agent

这笔税款为什么还要退还给扣缴义务人

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