withholding agent

常見例句

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.
扣繳義務(wù)人每次所扣的稅款，應(yīng)當(dāng)于五日內(nèi)繳入國庫，并向當(dāng)?shù)囟悇?wù)機關(guān)報送扣繳所得稅報告表。
In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent.
依照前款規(guī)定繳納的所得稅，以實際受益人為納稅義務(wù)人，以支付人為扣繳義務(wù)人。
In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.
沒有扣繳義務(wù)人的，由納稅義務(wù)人自行申報納稅。