withholding of payment 中文意思是什麼

withholding of payment 解釋
止兌
  • withholding : 代扣款項
  • of : OF ＝Old French 古法語。
  • payment : n. 1. 支付；繳納；付款額，報酬；支付物。2. 報償；補償；賠償。3. 報復，報仇；懲罰。
  1. Article 34 the term " proof of tax payment certificate " as stated inarticle22 of the tax administration law shall refer to the various types of tax paid certificates, tax memos, revenue stamps, withholding certificates and other documentation of tax payment

    第三十四條稅收征管法第二十二條所稱完稅憑證，是指各種完稅證、繳款書、印花稅票、扣（收）稅憑證以及其他完稅證明。
  2. Article 26 in case an enterprise with foreign investment, foreign enterprise or withholding agent has a dispute over the tax with the tax authority, it must pay the tax first in accordance with the provisions and then may, within 60 days after receiving the certificate of tax payment issued by the tax organ, apply to the tax authority at the next higher level for reconsideration

    第二十六條外商投資企業、外國企業或者扣繳義務人同稅務機關在納稅上發生爭議時，必須先依照規定納稅，然後可在收到稅務機關填發的納稅憑證之日起六十日內向上一級稅務機關申請復議。
  3. In the spirit of this stipulation, the detailed rules for implementation of the tax collection and management law clearly stipulate that those who provide invoices for the tax payer and withholding agent which results in no or less tax payment or cheating export tax reimbursement, tax authorities, besides confiscating the illegal gains, may impose a less than 100 percent fine for paying no or less tax or cheating tax payment

    《征管法實施細則》根據這一規定精神對為納稅人、扣繳義務人提供發票，導致未繳、少繳稅款或者騙取出口退稅款的，明確「稅務機關除沒收非法所得外，並可以處未繳、少繳或者騙取的稅款一倍以下的罰款」 。
  4. 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。
  5. Name of withholding agent : the name of unit or individual actually making payment to the foreign enterprise

    扣繳義務人名稱：填寫實際支付外國企業款項的單位和個人名稱。
  6. Do the contract terms provide for deductions and withholding of payment for unsatisfactory service

    合約有否列明就欠佳服務扣減及暫緩支付款項的細則？
  7. Payment shall be made without any set - off and free and clear of any deductions or charges, fees or withholding of any nature now or hereafter imposed, levied, collected and withheld or assessed by any government or authority thereof or therein

    該付款金額不得抵扣任何款項、費用，不得用於抵扣政府或其他權力機構目前或將來任何性質的征稅、徵收、代扣、評估的扣款、收費、手續費及扣交。
  8. If the customer or any other person shall be required by any law or regulation to make any deduction or withholding on account of tax or otherwise from any payment, the customer shall, together with such payment, pay such additional amount as will ensure that the bank receives, free and clear of any tax or other deductions or withholdings, the full amount which the bank would have received if no such deduction or withholding had been required

    倘若客戶或任何其他人士按法律要求或法例規定需從任何付款中作任何稅項或其他方面的扣減或預繳，客戶須支付該等額外之款項，以確保本行能收取不附帶任何扣減或預繳款項之悉數款項，猶如在沒有該等扣減或預繳要求時本行所應收取之悉數款項。
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