查询词典 withholding

Articled 11 Tax authorities shall strengthen control and check to the situation of withholding and remitting tax payments of withholding agents.

第十一条税务机关应当加强对扣缴义务人代扣代缴税款情况的监督和检查，扣缴义务人应当积极予以配合，如实反映情况，提供有关资料，不得拒绝、隐瞒。

All payments to be made by the Bondsman to you under the Bond shall be made in full without deduction or withholding of or in respect of any Tax, unless the Bondsman is required by law to make any such deduction or withholding.

在庞德之下对你被奴隶做的所有付款将在没有减除的全部方面被做或者扣留或者在任何税方面，除非奴隶被法律需要制造任何的如此的减除或扣留。

General will ask the production lines and damage incoming how bad deal: back to warehouse and replacement, the damaged part of required withholding month included in the system fees, damage to material when scrapped, red withholding, and the value of scrap material from the subjects out of raw materials, incoming bad are the responsibility of the supplier, the return VENDOR has returned and a replacement two way deal.

一般会问生产线出现来料不良和损坏怎么处理：退仓并补领即可，损坏部分需要当月预提计入制费，损坏材料报废的时候，冲预提，并将报废材料的价值从原材料科目转出，来料不良属于供应商的责任，退返供应商有退货和换货两种处理方式）。

Article 6 Withholding agent shall set up tax withholding and collection account book and contract files to record accurately the income tax withholding of enterprises to be checked by tax authorities.

第六条 扣缴义务人应当设立代扣代缴税款账簿和合同资料档案，准确记录企业所得税的扣缴情况，并接受税务机关的检查。

Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislations, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。

Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

第二十条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起十日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款帐簿。

Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears

第三十一条因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。

A: As is stipulated in Article 98 of the Rules on the Implementation of the Law on the Administration of Tax Collection, where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears, and a penalty of over 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

答：根据税收征管法实施细则第九十八条的规定，税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款百分之五十以上三倍以下的罚款。

Article 98Where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears and a penalty of not less than 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

Personal income tax and its collection work are elaborately studied, at the same time the means and process of withholding of personal income tax are deeply investigated, and then the withholding system for personal income tax is designed and developed.

本文在对个人所得税及其征管工作进行深入了解的同时，主要研究了个人所得税代扣代缴工作的方法和过程，并设计和开发了这个个人所得税代扣代缴系统。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。