另外，纳税人在报税和纳税方面，有责任从汇往国外的红利，利息和特许权使用费中预提以及在某些对个人的付款中扣除税金。

Taxpayers in addition to reporting and paying taxes, are liable to withhold from dividend, interest and royalty payments made abroad, and deduct taxes from certain payments to individuals.

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另外，纳税人在报税和纳税方面，有责任从汇往国外的红利，利息和特许权使用费中预提以及在某些对个人的付款中扣除税金。

Taxpayers in addition to reporting and paying taxes, are liable to withhold from dividend, interest and royalty payments made abroad, and deduct taxes from certain payments to individuals.

youdao