您要查找的是不是:
- Give this form to the withholding agent or payer. Do not send to the IRS. 请将此表交给预扣款机构或支付方。不要递交美国国税局。
- Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent. 而且,偷税罪主体只能是纳税人,扣缴义务人不能构成偷税罪主体。
- If there are no agents, the purchaser shall be the withholding agent. 没有代理人的,以购买者为扣缴义务人。
- If there are no agents, the purchaser shall be the withholding agent . 没有代理人的,以购买者为扣缴义务人。
- Article 6.For individual income tax, the income earner shall be the taxpayer, and the paying unit shall be the withholding agent. 第六条个人所得税,以所得人为纳税义务人,以支付所得的单位为扣缴义务人。
- The paying enterprise or individual will act as the withholding agent and withhold the IIT upon payment of income. Taxpayers do not need to file a tax return. 代扣代缴。由支付所得的单位或个人为扣缴义务人扣缴和申报缴纳个人所得税。纳税人不需另作申报。
- The Company, as the withholding agent, shall withhold individual income tax from the dividends paid to individual shareholders. This needs to be rectified. 公司作为代理,为每个股东支付红利时代其扣除应缴入息税,这需要明确(金额?)。
- In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent. 依照前款规定缴纳的所得税,以实际受益人为纳税义务人,以支付人为扣缴义务人。
- If the withholding agent fails to meet the time limit again, the tax authorities shall pursue the taxes according to law and may impose a fine of ten thousand yuan or less on the withholding agent. 逾期仍不缴纳的,由税务机关依法追缴,并处以一万元以下的罚款;
- For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary shall be the taxpayer and the payer shall be the withholding agent. 依照前款规定缴纳的所得税,以实际受益人为纳税义务人,以支付人为扣缴义务人。
- For sub-contracting of construction and installation business, the main contractors shall be the withholding agents. 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。
- 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. 纳税人拒绝的,扣缴义务人应当及时报告税务机关处理。
- For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary shall be the taxpayer and the payor shall be the withholding agent. 依照前款规定缴纳的所得税,以实际受益人为纳税义务人,以支付人为扣缴义务人。
- Entities or individuals obligated to withhold and remit taxes or collect and remit taxes prescribed in the laws or administrative regulations are the withholding agents. 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。
- A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent. 对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。
- The units and the withholding agents being inspected must report thereto true to fact and provide relevant materials, and may not refuse or make any concealment. 被检查的单位和扣缴义务人必须据实报告,并提供有关资料,不得拒绝或者隐瞒。
- For financial institutions entrusted to make loans, the entrusted financial institutions shall be the withholding agents for their Business Tax payable. 委托银行发放贷款的,其应纳营业税税款以受托发放贷款的银行为扣缴义务人。
- 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. 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。
- Except in the case where the withholding agent has promptly reported to the tax authorities the situation regarding the refusal on the part of a taxpayer to have the amount of tax withheld or collected. 但是,扣缴义务人已将纳税人拒绝代扣、代收的情况及时报告税务机关的除外。
- A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents. 对扣缴义务人按照所扣缴的税款,付给百分之一的手续费。