[40]根据FATCA，扣缴义务人（withholding agent）是指一切有权控制、收取、保管、处置或支付任何可扣缴付款的人，无论其以何种身份行事。参见26 U.S.
基于63个网页-相关网页
... wholesale price index 批发物价指数 withholding agent 税款预扣代理 withholding system 税款预扣制 ...
基于24个网页-相关网页
... 税款可抵免额 allowable tax credit 税款扣缴义务人 withholding agent 税款扣缴制 withholding system ...
基于8个网页-相关网页
Declaration by Withholding agent 扣缴义务人声明
tax withholding agent 扣缴义务人
Declaration E by Withholding agent 扣缴义务人声明
Declaration U by Withholding agent 扣缴义务人声明
the withholding agent 扣缴义务人
In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.
没有扣缴义务人的，由纳税义务人自行申报纳税。
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。
A withholding agent shall, according to the provisions of the state, make the withholding declaration for all the taxpayers and in full amount.
扣缴义务人应当按照国家规定办理全员全额扣缴申报。
应用推荐