withholding of tax 中文意思是什麼

withholding of tax 解釋
扣繳稅款
  • withholding : 代扣款項
  • of : OF ＝Old French 古法語。
  • 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. 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. Expect explaining the two special subjects of the crime of evading taxes. . . tax bearer and withholding agents, it emphasizes specially at the problem that if the delegated collectors, tax representatives, operators unlicensed and illegal operators can compose the main body of evading taxes

    除闡釋偷稅罪的兩種特殊主體? ?納稅人和扣繳義務人之外，重點研討了代徵人、稅務代理人、無證經營者、非法經營者能否構成偷稅罪的主體。
  3. On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes, i redefine the crime like this " the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious.

    在簡要回顧建國以來偷稅罪刑事立法的基礎上，辨析若干具有代表性的偷稅罪定義，並重新作出如下界定， 「偷稅罪，是指納稅人或扣繳義務人故意違反稅收法規，逃避繳納稅款，情節嚴重的行為」 。
  4. The market viewed the increase as mild compared to the potential introduction of harsher austerity measures such as capital gain tax on stock trading and property withholding tax

    市場認為，與徵收股票資本利得稅和房地產預提稅等可能實施的更為嚴厲的措施相比，提高存款準備金率仍算是溫和的。
  5. 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。
  6. Tax payers withholding agents have the right to choose the way of filing returns

    27納稅人、扣繳義務人有選擇納稅申報方式的權利。
  7. 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。
  8. 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。
  9. 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。
  10. 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」 。
  11. In the new tax system that will soon be put into practice in china, the significance and role of invoice will undergo great changes, which will be manifested mainly in the tax withholding system whereby vat is clearly indicated by means of the invoice

    在我國即將實行的新稅制中，發票的意義和作用將發生很大變化，集中表現在增值稅憑發票註明稅款抵扣制度上。
  12. Those whose cases are serious and constitute crimes shall be timely transferred to judicial organization and punished, so as to ensure the smooth implementation of the tax withholding system under which vat will be clearly noted in accordance with the invoices effective on january1, next year, propel the correct implementation of the methods and bring about a still better market economic order

    對情節嚴重、構成犯罪的，要及時移送司法機關懲處，以保證明年1月1日增值稅憑發票註明稅款抵扣制度的順利推行，推動《辦法》的正確貫徹實施，促使市場經濟秩序更加有條不紊。
  13. Tax payers and withholding agents have the right to entrust the tax agents with handling tax matters on behalf of them

    13納稅人、扣繳義務人有委託稅務代理人代為辦理涉稅事項的權利。
  14. Article 65. if a taxpayer or tax withholding agent is guilty of two or more acts as stated in article 37 orarticle38ofthetaxadministrationlaw accordingly, the taxation authority may impose separate penalties

    第六十六條稅務代理人超越代理權限、違反稅收法律、行政法規，造成納稅人未繳或者少繳稅款的，除由納稅人繳納或者補繳應納稅款、滯納金外，對稅務代理人處以二千元以下的罰款。
  15. This year s budget has provided many positive responses to the views advocated by the accounting profession, including the revamping of the marginal tax structure in salaries tax and the deduction of foreign withholding tax. we welcome these measures

    今年的預算案，對會計界所提出的意見，有不少的積極回應，包括在薪俸稅中的邊際稅結構的修訂，外地預扣稅的扣減等，在此表示歡迎。
  16. 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。
  17. 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。
  18. 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。
  19. As vat invoice is the only lawful receipt for recording the tax amount payable of drawer and tax amount withholding of drawee, the crimes of falsely making out specialized vat receipts run wild for a while, which seriously damages the tax collection orders

    由於增值稅專用發票是記載開具方應納稅額和受票方抵扣稅額惟一的合法憑證，一時間虛開增值稅專用發票犯罪呈猖狂之勢，嚴重地危害了我國的稅收征管秩序。
  20. 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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