withholding income tax return

基本解釋

This return is to he filled out by withholding agant as a declaration on the withholding of income tax.
本表適用于扣繳義務(wù)人申報(bào)扣繳的所得稅額。
Taxes withheld on each payment By a withholding agent shall, within five days, be turned over to the State Treasury and the income tax return submitted to the tax authorities.
但是，扣繳義務(wù)人已將納稅人拒絕代扣、代收的情況及時報(bào)告稅務(wù)機(jī)關(guān)的除外。
The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.
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(jī)關(guān)報(bào)送扣繳所得稅報(bào)告表。