withholder 中文意思是什麼
withholder
解釋
抑制因素-
As regards a non - resident enterprise which earns any income as prescribed in paragraph 3, article 3 of the present law, the place at the locality of the obligatory withholder shall be the tax payment place
非居民企業取得本法第三條第三款規定的所得，以扣繳義務人所在地為納稅地點。 -
Article 37 the payable income taxes on the incomes obtained by a non - resident enterprise as prescribed in paragraph 3, article 3 of the present law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due
第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。 -
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。 -
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。 -
Article 38 as regards the payable income taxes on the incomes obtained by a non - resident enterprise within the territory of china from undertaking engineering projects or providing labor services, the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ
第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。
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