withholding tax

n.<美>代扣所得税

同：	[n.] withholding

Foreign enterprises and withholding agents must pay their tax　within the prescribed time limit.
外国企业和扣缴义务人必须按照规定的期限,缴纳税款。收藏
Amount of deductions: the contract amount on which withholding tax is not chargeable according to the provisions of the tax law.
扣除额:填写按税法规定,不应扣缴所得税的合同金额。收藏
Withholding agents shall fulfill their obligations of　withholding　or collecting　tax　in　accordance　with　the　law　or　 the　 administrative regulations.
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。收藏
A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its behalf.
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。收藏
The tax authorities shall pay a handling fee　to　withholding　agents for　withholding　or　collecting　tax　in　accordance　with　the　relevant provisions.
税务机关按照规定付给扣缴义务人代扣、代收手续费。收藏

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income tax withheld from employees' wages and paid directly to the government by the employer
[同] withholding, withholding tax

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