As negotiations drag on, the Internal Revenue Service is holding off on releasing income tax withholding tables for 2013.

由于谈判搁置，美国国税局将推迟发布2013年扣缴所得税目表。

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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。

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Another would repeal the ability of U.S. companies that derive at least 80% of their income from foreign business to treat interest and dividends as exempt from U.S. withholding tax.

另一项内容针对至少80%的收入来自海外业务的美国公司，规定这些公司的股息和红利不得继续免缴美国所得税。

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Upon closer inspection, you realize that in addition to federal income tax withholding, the company took out payroll taxes, which leaves you scratching your head.

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Income tax withholding plays a similar role in the U.S. Created in World War II, withholding means wage earners never receive their full income, and thus never knowingly pay their taxes to the government.

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If you believe that you have been misclassified as an independent contractor, you can report it to the IRS using a form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (downloads as a pdf).

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