withholding income tax 中文意思是什麼

withholding income tax 解釋
代扣所得稅
  • withholding : 代扣款項
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Except for the legally exempted income tax, foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends, interests, rentals, license fees and other aspects

    外國投資者在中國境內未設立機構而來源於中國境內的股息、利息、租金、特許權使用費和其他所得，除依法免征所得稅的以外，都將按10 %的稅率徵收預提所得稅。
  2. Therefore dividends declared by the corporate income out of retained earnings and distributed to the holders were subject to withholding corporate tax, as well individual income tax

    將公司之盈餘分配給股東之年度，股東必須再就收取之股利，課征個人所得稅，俗稱兩稅獨立。
  3. Individual income tax withholding return

    扣繳個人所得稅報告表
  4. 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。
  5. Article 43. the models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the state administration of taxation in a unified manner

    第四十三條個人所得稅納稅申報表、扣繳個人所得稅報告表和個人所得稅完稅憑證式樣，由國家稅務總局統一制定。
  6. We call this kind of income tax “ withholding income tax ”. the income tax on foreign enterprise has influence on the capital market, labor force market, domestic industry and domestic revenue

    外國企業所得稅對我國資本市場、對勞動力市場、國內產業發展、國內稅收等都有著重要的影響，因此該稅種對經濟的推動作用不可忽視。
  7. Article 67 in respect of income of foreign enterprises engaged in china in construction, installation, assembly, and exploration contracting work, and provision of labour activities such as consulting, management and training, the tax authorities may designate the parties paying the contracted amounts and labour service fees as tax withholding agents

    第六十七條對外國企業在中國境內從事建築、安裝、裝配、勘探等工程作業和提供咨詢、管理、培訓等勞務活動的所得，稅務機關可以指定工程價款或者勞務費的支付人為所得稅的相繳義務人。
  8. 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

    依照前款規定繳納的所得稅，以實際受益人為納稅義務人，以支付人為扣繳義務人。
  9. Article 40 a obligatory withholder shall, within 7 days after the date of withholding, turn over to the state treasury the tax payments which it withholds every time and submit a form of report on the withheld enterprise income taxes to the local tax organ

    第四十條扣繳義務人每次代扣的稅款，應當自代扣之日起七日內繳入國庫，並向所在地的稅務機關報送扣繳企業所得稅報告表。
  10. Article 39 in case the obligatory withholder has failed to withhold the income tax which ought to be withheld according to articles 37 and 38 of the present law or is unable to perform the withholding obligation, the taxpayer shall pay them at the place where the income has occurred

    第三十九條依照本法第三十七條、第三十八條規定應當扣繳的所得稅，扣繳義務人未依法扣繳或者無法履行扣繳義務的，由納稅人在所得發生地繳納。
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