amount withheld 中文意思是什麼
amount withheld
解釋
扣繳稅額-
The tax payable shall be withheld from the amount paid by the payer each time
稅款由支付人在每次支付的款額中扣繳。 -
Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category, taxable items, taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit, basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period
第二十五條納稅人、扣繳義務人的納稅申報或者代扣代繳、代收代繳稅款報告表的主要內容包括：稅種、稅目，應納稅項目或者應代扣代繳、代收代繳稅款項目，適用稅率或者單位稅額，計稅依據，扣除項目及標準，應納稅額或者應代扣代繳、代收代繳稅額，稅款所屬期限等。 -
Amount of tax withheld
扣繳所得稅額 -
Article 10. a service fee of one percent of the amount of tax withheld shall be paid to the withholding agents
第十條對扣繳義務人按照所扣繳的稅款，付給百分之一的手續費。 -
Article 11 a service fee equivalent to 2 per cent of the amount of tax withheld shall be paid to the withholding agent
第十一條對扣繳義務人按照所扣繳的稅款，付給百分之二的手續費。 -
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
扣繳義務人每次所扣的稅款，應當於五日內繳入國庫，並向當地稅務機關報送扣繳所得稅報告表。 -
The amount withheld could be used to set off the employees tax liabilities if the employees leave hong kong without settling their tax liability in full
如果雇員在離港前尚未全數清繳稅款，扣存的款項則用以抵銷該雇員的欠稅。 -
Separately, in the case of salaries tax, employers are also required under section 52 of the iro to notify ird in writing of the impending departure of their employees one month before their expected date of departure from hong kong, and to withhold within that month payment of any monies due to them until receipt of a letter of release from ird. the amount withheld could be used to set off the employees tax liabilities if the employees leave hong kong without settling their tax liability in full
另外，在薪俸稅下，根據《稅務條例》第52條，僱主亦須要把雇員即將離港事宜，在不遲于預期離港日前一個月，以書面方式通知稅務局，並在該月內扣存任何應支付給有關雇員的款項，直至收到稅務局的《釋款通知書》為止。如果雇員在離港前尚未全數清繳稅款，扣存的款項則用以抵銷該雇員的欠稅。 -
Article 37 the payable income taxes on the incomes obtained by a non - resident enterprise as prescribed in paragraph 3, article 3 of the present law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due
第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。
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