tax withholding certificate 中文意思是什麼

tax withholding certificate 解釋
稅收預提證明
  • 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...
  • withholding : 代扣款項
  • certificate : n. 1. 證明書；執照，憑照；（畢業）文憑。2. 證券，單據。3. 明證。vt. 發證明給…，批準；認可，鑒定。 a certificated teacher 鑒定合格的教員，正式教員。
  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. Article 15 the tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding agents shall not be permitted to be lent to others, altered, damaged, sold or forged

    第十五條納稅人領取的稅務登記證件和扣繳義務人領取的代扣代繳、代收代繳稅款憑證，不得轉借、塗改、損毀、買賣或者偽造。
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