dividend withholding 中文意思是什麼
dividend withholding
解釋
和利息預提稅- dividend : n. 1. 【數學】被除數 opp. divisor。2. 紅利，股息；利息；（破產時清算的）分配金。3. （一般的）份兒；報酬。
- withholding : 代扣款項
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Dividend withholding tax is charged by the respective local government
股息預扣稅由當地政府徵收。 -
Dividend withholding tax
股息預扣稅 -
Note : the roc ' s withholding tax rate on dividends, interest, and royalties payable to a non - resident is 20 %, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprises for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外國人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。 -
Note : the roc ' s withholding tax rate on dividends, interest and royalties payable to a non - resident is 20 percent, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprise for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。 -
Withholding rates of taxes on investment income of dividend and interest, and on royalties income in belgium will be lowered as provided for under the agreement
根據協定，股息及利息的投資收入和特許權使用費收入的稅率，均獲降低。
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