withholding tax

英 [wɪðˈhəʊldɪŋ tæks] 美 [wɪðˈhoʊldɪŋ tæks]

n.  (美国由雇主从员工收入中扣除并直接交给政府的)须扣税款

经济



牛津词典

noun

  1. (美国由雇主从员工收入中扣除并直接交给政府的)须扣税款
    (in the US) an amount of money that an employer takes out of sb's income as tax and pays directly to the government

    柯林斯词典

    1. 预提税;预扣税;代扣所得税
      A withholding tax is an amount of money that is taken in advance from someone's income, in order to pay some of the tax they will owe.

      双语例句

      1. One element will be a withholding tax on all future income generated by accounts held by overseas investors in Switzerland, which will vary from country to country.
        协议条款之一是针对海外投资者在瑞士存款未来产生的所有收入征收预扣税,具体税率将随各国有所变化。
      2. However, analysts said the government might revive a withholding tax on foreign investors 'bond holdings, and may impose further limits on currency forward trading.
        然而,分析师表示,韩国政府可能恢复征收针对外国投资者购买债券的预扣税,并可能进一步限制远期汇率交易。
      3. Amount of deductions: the contract amount on which withholding tax is not chargeable according to the provisions of the tax law.
        扣除额:填写按税法规定,不应扣缴所得税的合同金额。
      4. South Korea will reimpose a withholding tax on foreign investors 'earnings from government bonds in a move that mirrors initiatives in many other countries trying to stabilise their currencies.
        韩国将对外国投资者的国债利得重新征收预扣税,其它许多国家都已采取了类似举措,设法稳定本币汇率。
      5. He gets a number of perquisites, over and above his salary. Wages and other related income are taxable at graduated rates and are also subject to withholding tax.
        除了薪水外,他还有一些额外收入。工资及其他有关收入都要按等级税率纳税,而且也要从薪金工资中预扣。
      6. In a petition letter, 36 overseas lenders said the withholding tax on interest payments on all loans to mainland banks from overseas creates an excessive burden.
        在一封申请信中,36个海外贷款者说,对海外银行大陆支行的所有贷款的利息征收代扣所得税已经成了过于沉重的负担。
      7. The withholding tax will not apply to individual investors.
        代扣税不适用于个人投资者。
      8. The only taxation is some non-recoverable withholding tax deducted at source on some forms of income.
        唯一要交的税是在源头上就对某些收入形式扣除了的不可退回的代扣所得税。
      9. Like the withholding tax imposed on dividends, the branch profits tax is subject to reduction or elimination pursuant to the terms of applicable tax treaties.
        如同就股息征收的扣缴税一样,分支机构利润税也可以根据相关税收条约的条款予以扣除或免除。
      10. If banks do not comply they face a 30 per cent withholding tax on payments to the institutions from the US – a threat that some believe will lead to foreign groups trying to remove themselves from US capital markets.
        如果银行不遵守该法,将对其所有美国投资收益征收30%的代扣所得税。一些人认为,这一威胁将导致外国银行设法撤离美国资本市场。
      11. Most member states chose to exchange information; most European tax havens went for the withholding tax.
        大多数欧盟成员国选择交换情况;而大部分欧洲避税港选择扣除预扣税款。
      12. More specifically, the IRS is threatening to impose a withholding tax of up to 30 per cent on sales of US assets by groups that it deems to be non-compliant – and the assets could include US shares or US Treasury bonds.
        说得更具体点,美国国税局威胁,要对其认为违规的公司出售美国资产的收益征收至多30%的预扣税&这些资产可能包括美国股票或美国国债。
      13. If the United States has a tax treaty with the student's home country, the withholding tax of 30 percent on investment income may be reduced.
        如果美国和学生本国订有税务条约,则百分之三十的投资所得预扣税可以减少。
      14. Not only are the funds 'gains treated as realised in Cayman, and hence not taxable, but their distributions are not subject to withholding tax a great benefit for their investors.
        不仅这些基金的利润被视作在开曼赚取的,因此不用纳税,利润的发放也不用代扣所得税为其投资者带来了莫大好处。
      15. What's a withholding tax?
        代扣缴所得税是什么?
      16. In emerging markets, capital gains and withholding tax on dividends are tax-exempt.
        在新兴市场国家,资本收益和分红的代扣所得税都是免税的。
      17. There are cases of the above, such as invoices Linggou has been in charge of the Withholding tax authorities should balance the IC card and invoices.
        有上列情形的,如已领购专用发票,主管税务机关应暂扣其结存的专用发票和IC卡。
      18. As of January 1, however, they will be subject to a 20 per cent withholding tax.
        但从7月1日起,他们将需缴纳20%的预提所得税。
      19. Thus it has to be checked whether, among other things, a withholding tax should be considered.
        因此,不管是否考虑代扣所得税和其他事项,这种方法都应该得到检查。
      20. A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
        预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。
      21. Your employer is required to deduct a certain amount from your salary as a withholding tax payable to the federal government.
        你的老板必须从你们的薪资中扣缴一定的税额,再缴纳给联邦政府。
      22. Defects in Withholding Tax of Wages, Salaries and Tax Formula of Year-end Awards
        工资、薪金个税扣缴及年终奖计税公式缺陷的思考
      23. Moreover, the Directive provides an alternative withholding tax in the transitional period that effectively balances the interests of the state where interest is paid, the state where the.
        利息支付情况的信息交换制度是该指令的核心,同时指令还在过渡期内规定了可选择的预提税制度,从而有效地协调了支付地国、税收居民国和受益人之间的利益。
      24. To deduct ( withholding tax) from an employee's salary.
        扣留从雇员收入中扣除(代扣的所得税)
      25. Third countries can either exchange information with EU tax authorities or levy a withholding tax which they then pass back to the European home state of the saver.
        第三国可以与欧盟税收部门交换信息,也可以先征收预扣税,然后将其返还给欧洲储户的母国。

      英英释义

      noun

      1. income tax withheld from employees' wages and paid directly to the government by the employer

          Synonym:    withholding