withholding agent 中文意思是什麼
withholding agent
解釋
稅款扣繳義務人- withholding : 代扣款項
- agent : n 1 行為者，動作者；【語法】主動者。2 原因；動因；作用物，（作用）藥劑。3 代理人，代辦人；代理商...
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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」 。 -
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。 -
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。 -
A taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself
在兩處以上取得工資、薪金所得和沒有扣繳義務人的，納稅義務人應當自行申報納稅。 -
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」 。 -
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。 -
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。 -
The withholding agent shall, within five days, turn over the tax amount withheld each time to the state treasury, and submit a report on the income tax withheld to the local tax authority
扣繳義務人每次所扣的稅款，應當於五日內繳入國庫，並向當地稅務機關報送扣繳所得稅報告表。 -
Withholding agent ' s file number
扣繳義務人編碼 -
Withholding agent ' s name
扣繳義務人名稱 -
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。 -
In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent
依照前款規定繳納的所得稅，以實際受益人為納稅義務人，以支付人為扣繳義務人。
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