扣缴义务人

kòu jiǎo yì wù rén
  • withholding agent
扣缴义务人扣缴义务人
  1. 扣缴义务人名称:填写实际支付外国企业款项的单位和个人名称。

    Name of withholding agent : the name of unit or individual actually making payment to the foreign enterprise .

  2. 取得应税所得,没有扣缴义务人的;

    Obtaining taxable incomes and there is no withholding agent ;

  3. 政部规定的其他扣缴义务人。

    Other withholding agents as stipulated by the Ministry of Finance .

  4. 我国税收扣缴义务人与代征人制度研究

    Humans Study on the Tax Withholding Agent and Tax Collector System in China

  5. 纳税人、扣缴义务人有选择纳税申报方式的权利。

    Tax payers withholding agents have the right to choose the way of filing returns .

  6. 外国企业和扣缴义务人必须按照规定的期限,缴纳税款。

    Foreign enterprises and withholding agents must pay their tax within the prescribed time limit .

  7. 我国工薪类个税扣缴义务人法律责任若干问题研究

    Research on Certain Issues about Legal Responsibilities of Withholding Agent of Personal Income Tax on Wage

  8. 建筑安装业务实行分包或者转包的,以总承包人为扣缴义务人。

    For sub-contracting of construction and installation business , the main contractors shall be the withholding agents .

  9. 托金融机构发放贷款,以受托发放贷款的金融机构为扣缴义务人。

    For financial institutions entrusted to grant loans , the entrusted financial institutions shall be the withholding agents .

  10. 纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。

    A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf .

  11. 没有扣缴义务人的,由纳税义务人自行申报纳税。

    In cases there is no withholding agent , the taxpayer shall file a return and pay tax himself .

  12. 扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。

    Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations .

  13. 税务机关应当依法为纳税人、扣缴义务人的情况保密。

    The tax authorities shall maintain confidentiality for the information of the taxpayers and withholding agents in accordance with the law .

  14. 扣缴义务人解缴税款的期限,依照前两款的规定执行。

    The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs .

  15. 纳税人、扣缴义务人有要求税务机关正确计算其应纳的滞纳金的权利。

    Tax payers withholding agents have the right to require tax authorities to correctly calculate the payable penalties for late tax payment .

  16. 未开付收据的,纳税人、扣缴义务人及其他当事人有权拒绝给付。

    The tax payer , tax with holding agent or other parties concerned may refuse to comply if no receipt is given .

  17. 税务机关按照规定付给扣缴义务人代扣、代收手续费。

    The tax authorities shall pay a handling fee to withholding agents for withholding or collecting tax in accordance with the relevant provisions .

  18. 纳税人、扣缴义务人对税务机关所作出的决定,享有陈述权、申辩权;

    Taxpayers and withholding agents shall have the right to statement and the right of defense to the decisions made by tax authorities ;

  19. 纳税人、扣缴义务人委托税务代理人代为办理税务事宜的办法,由国家税务总局规定。

    Measures on taxation matters to be handled by tax agents commissioned by taxpayers and withholding agents shall be determined by the State Administration of taxation .

  20. 可以介绍我认识新的采购代理商吗?没有代理人的,以购买者为扣缴义务人。

    A : Will you introduce me to the new purchasing agent ? If there are no agents , the purchaser shall be the withholding agent .

  21. 扣缴义务人应当按照国家规定办理全员全额扣缴申报。

    A withholding agent shall , according to the provisions of the state , make the withholding declaration for all the taxpayers and in full amount .

  22. 扣缴义务人应将扣缴的税款在规定的期限内缴入国库,并向当地税务机关报送本表。

    Withholding agent should turn the tax withheld over to the State Treasury within the prescribed time limit and file this return with the local tax authorities .

  23. 根据国家税务总局的规定,事业单位发放工资均为个人所得税的扣缴义务人,应依法代扣代缴个人所得税。

    According to the provisions of the State Administration of Taxation , the Institutions which are the personal income tax payroll withholding agent should withhold personal income .

  24. 向可能的购买者示范(某物品的)使用.没有代理人的,以购买者为扣缴义务人。

    To show the use of ( an article ) to a prospective buyer If there are no agents , the purchaser shall be the withholding agent .

  25. 纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。

    Taxpayers or withholding agents must pay tax , or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations .

  26. 该部分明析了本罪犯罪主体之一&扣缴义务人的法律地位,并区分了扣缴义务人与委托代征人。

    It defines the legal status of one of the subject of this crime who is called the withholding agent , and distinguishes the withholding agent from the commissioned agent .

  27. 可被同意申请免税的开支或能有权要求从征税中获得的开支费用。税务人员滥用职权,故意刁难纳税人、扣缴义务人的,给予行政处分。

    Expenses which can be claimed against tax . Tax officials who abuse their powers and deliberately create difficulties for taxpayers and withholding agents shall Be subject to administrative sanctions .

  28. 纳税人秘密权的主体是纳税人及扣缴义务人,客体是税收秘密,内容包括享有、支配、防御等多项权能。

    The main body of power is taxpayer and withholding agent , the object is the secret of taxation and it contains the power of acquisition , control and defense .

  29. 法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。

    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 .

  30. 纳税人拒绝的,扣缴义务人应当及时报告税务机关处理。

    In the event that the taxpayer prevents a withholding agent from fulfilling its obligations , the withholding agent shall promptly report the case to the tax authorities for their action .