withholding income tax
英 [wɪðˈhəʊldɪŋ ˈɪnkʌm tæks]
美 [wɪðˈhoʊldɪŋ ˈɪnkʌm tæks]
预扣所得税，代扣所得税
双语例句
- The enterprise with foreign investment is responsible for withholding the individual income tax of its employees.
外国企业雇员的个人所得税由该企业负责扣缴。 - It includes all the withholding taxes but only a fraction of the total income tax of abroad.
在国外的总所得税，它包括全部扣留的税款。 - The confusion and countermeasures on the withholding and remitting Tax of colleges 'personal income tax
高校个人所得税代扣代缴工作的困惑与对策 - The withholding agent shall, within five days, turn over the tax amount withheld each time to the state treasury, and submit a report on the income tax withheld to the local tax authority.
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。 - All the states that impose a tax on wages and salaries have a withholding system that is similar to the one used in the federal income tax system. State tax rates are generally much lower than the federal rates.
征收工资及薪水税的各州都实行与联邦所得税制相似的预扣税制，州税税率一般都远比联邦税低。 - Research on Certain Issues about Legal Responsibilities of Withholding Agent of Personal Income Tax on Wage
我国工薪类个税扣缴义务人法律责任若干问题研究 - This paper illuminates the orientation of the efficiency value of the withholding system of individual income tax at source with economic analysis.
本文运用法经济学的分析方法，剖析个人所得税源泉扣缴制度建构的效率价值取向； - To avoid double taxation. Can not the native residents from financial derivatives transactions taking profit collection, but, withholding income tax on the interest or dividends has been converted to the actual benefits of withholding income tax shall be levied.
为避免重复征税，可以不对非本国居民从金融衍生工具交易中取得的收益征收预提所得税，但是，已转化为利息或股息的实际收益部分应征收预提所得税。 - Have not established within Chinese territory shall be obtained from place of institutions within the territory of China financial derivatives trading income of foreign institutions, enterprises, withholding income tax shall be levied.
对未在我国境内设立机构场所而取得来源于我国境内的金融衍生工具交易所得的外国机构、企业，应征收预提所得税。 - Compared to withholding paying, categorized and levy collection and management model, with a comprehensive declaration of independence declaration by combining the progressive realization of all the people to declare personal income tax to maturity is a sign.
比起代扣代缴，分类分项征收的征管模式，实行自主申报与综合申报相结合，逐步实现全民自行申报，是个人所得税走向成熟的标志。 - On the analysis of source of withholding management means, content, based on the characteristics of a non-resident enterprise income tax, to the plight of withholding management source a concrete analysis.
在分析源泉扣缴管理的手段、内容、特点的基础上，对非居民企业所得税源泉扣缴管理的困境进行了具体的分析。 - Combined with the developed countries of the advanced management experience proposes strengthening non-resident enterprise income tax withholding management specific advice source, in order to the tax authorities after a non-resident enterprise income tax withholding management provide source of useful advice.
结合发达国家的先进管理经验提出了加强非居民企业所得税源泉扣缴管理的具体建议，以期为税务部门以后的非居民企业所得税源泉扣缴管理提供有用的建议。