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。
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.
税额减免是在缴纳所得税时可以直接从应交税款中扣除的数额。
Tax credit in income taxes can be directly deducted from the payable tax amount.
在国外的总所得税,它包括全部扣留的税款。
It includes all the withholding taxes but only a fraction of the total income tax of abroad.
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