entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents
法律、行政法规规定负有代扣代缴税款或者代收代缴税款义务的单位和个人，为扣缴义务人
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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