1)deduction at source源泉扣缴
1.The regulations of deduction at source authorize the Administration of Taxation to claim on withholding agents.源泉扣缴制度赋予了税务机关要求纳税人所得支付人的代扣代缴义务,但义务的履行总会存在瑕疵的可能,为了维护国家税收管辖权,《企业所得税法》授予税务机关追缴税款的权力。
英文短句/例句
1.Main Changes in Articles concerning Withholding at Source in the Enterprise Income Tax Law;《企业所得税法》源泉扣缴上的几大变化
2.The Analysis of the Power of Pursuing the Tax Payment in the Rules of Deduction at Source;源泉扣缴制度中税务机关追缴税款权力的立法评析
3.Withholding System of Individual Income Tax at Source: from an Efficiency Perspective;效率视野中的个人所得税源泉扣缴制度——兼论扣缴义务人的税法主体地位
4.This honesty, of course, is aided by the collection of taxes at the source and by the fear of being investigated by law enforcement.当然这种诚实是以泉源扣缴和追究法律责任为辅助的.
5.(2) To withhold the taxes due;（二）扣缴所欠税款；
6.A withholding agent which fails to withhold or collect the amount of tax which should have been withheld or collected shall pay the amount of tax which should have been withheld or collected But has not been withheld or collected扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。
7.amounts withheld by Member States成（会）员国扣缴数额
8.graduated withholding税款的累进预提扣缴
9.Federal income tax withholding联邦所得税的预提扣缴
10.Withholding agents have the right to get commission for their withholding and remitting tax or collecting and remitting taxes.9扣缴义务人有要求取得代扣代缴、代收代缴手续费的权利。
11.Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
12."Taxes withheld on each payment By a withholding agent shall, within five days, be turned over to the State Treasury and the income tax return submitted to the tax authorities."扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向税务机关报送扣缴所得税报告表。
13.The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
14.taxation at (the) source源泉课税, (对) 税源征税((从薪资所得、利息、退职金等之中直接扣除的征税方法))
15.Article11 A service fee equivalent to2 per cent of the amount of tax withheld shall be paid to the withholding agent.第十一条对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
16.Article10. A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.第十条对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。
17.A handling fee of 2% of the amount of tax withheld shall Be paid to the withholding agent.对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。
18.A spring, especially the source of a stream.泉源一股喷泉，尤指溪流的源泉
相关短句/例句
Tax Withheld at Source就源扣缴
3)withholding at source从源扣缴
4)Withholding Tax at the Source从源扣缴税
5)tax deducted at source从源扣缴税款
6)withhold[英][w?e'h??ld][美][w?e'hold; w?θ'h-]扣缴
延伸阅读
扣缴义务人扣缴义务人 扣缴义务人法律、行政法规规定的负有代扣代缴、代收代缴税款义务的单位和个人。负有代扣代缴义务的单位和个人为代扣代缴义务人;负有代收代缴税款义务的单位和个人为代收代缴人。这两种人在法律特征上基本相同，因此，《中华人民共和国税收征收管理法》把他们统称为扣缴义务人。 扣缴义务人具有以下法律特征:①扣缴义务人具有征税主体身份。无论是代扣代缴人向纳税人扣取税款，还是代收代缴人向纳税人收取税款，他们都是以国家的名义向纳税人收取或者扣取税款的。在收取或扣取税款时，他们具有征税主体的身份或资格。这种身份或资格是法律或行政法规赋予的。在这一点上，相对于纳税人来说，扣缴义务人和税务机关具有相同的身份或资格。扣缴义务人在收取税款或扣取税款时行使的权力，实际上是国家的征税权。②扣缴义务人负有代缴税款的义务。扣缴义务人收取或扣取税款后，税款并没有进人国家金库，还没有成为国家预算收入，扣缴义务人还要向国家缴纳已扣或已收税款。如果扣缴义务人未扣税款或未收税款，就得代缴应扣未扣、应收未收税款。在这种意义上即在向国家缴纳税款意义上，扣缴义务人与纳税人具有相同或类似的身份或法律地位。有的国家税法第二纳税人。③扣缴义务人不履行代扣代缴、代收代缴义务，要承担相应的法律责任。如扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐簿及有关资料的，由务机关责令限期改正，逾期不改正的，可处以2 000元以下罚款;情节严重的，处以2 000元以上5 000元以下罚款。扣缴义务人采取欺骗、隐瞒手段，不缴或者少缴已、扣已收税款的，由税务机关追缴其不缴或少缴的税款，并处以不缴或少缴税款5倍以下罚款。构成犯罪的，处7年以下有期徒刑或者拘役，并可处5倍以下罚金。扣缴义务人应扣未扣、应收未收税款的，扣缴义务人还应承担代缴税款的法律责任。④扣缴义务人须接受税务机关的管理，如按照税务机关的规定设置、保管帐簿，使用合法凭证，按期向税务机关报送代扣代缴、代收代缴税款报告表、接受税务机关依法进行的税务检查等
