... withholding income tax return 预扣所得税申报表 ; 扣缴所得税报告表 withholding business tax 代扣代缴营业税 Withholding Income Tax Payable 应付扣交所得税 ...
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建筑安装业务实行转包或分包形式的，由总承包人代扣代缴营业税。
When contracting or sub-contracting is applied in the construction and installation business, the main contractor shall withhold and pay Business Tax on behalf of the sub-contractors.
即营业税条例规定的代扣代缴义务人，应在代扣营业税的同时，代扣城市维护建设税和教育费附加。
That is, withholding agencies provided in regulations on business tax shall withhold the city maintenance and construction tax and educational surcharge concurrently with business tax.
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