查询词典 withholding tax

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。

"Taxes" means any and all applicable tax and taxes (including, but not limited to any value added tax or sales tax, stamp or other duty, levy, impost, charge, fee, deduction, or withholding of any nature and howsoever called or described) by whomsoever and wheresoever imposed, levied, collected or assessed.

"税收"指任何征税主体在任何征税地点向合营公司征收的相关税金（包括但不限于，增值税、销售税、印花税、或其他税费、扣除或预提税）。

With regard to the issue of tax handling of the relevant withholding of income tax on the payment in the swap transaction of overseas financing by the domestic enterprises, we hereby make the following notice in accordance with the relevant provisions of the Law of the People's Republic of China on Income Tax of the Foreign-funded Enterprises and Foreign Enterprises (hereinafter referred to as the Tax Law) and its detailed implementation rules

关于上述境内企业对其境外融资进行掉期交易后形成的支付款项有关扣缴所得税的税务处理问题，根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则的有关规定，现通知如下

Suppose that the WFOE in Shanghai is to pay a software licensing fee of 100 to HK Company, the computation of withholding income tax and business tax will be as follows assuming that the WIT rate is 10%, and business tax rate is 5%.

假设一上海外资企业支付软体费100给一间香港公司。预提税、营业税的计算方式如下（假设预提税率和营业税率分别是10%和5

The models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

第四十三条个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。

Article 43 The format for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

第四十三条个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由国家税务总局统一制定。

Article 20 The competent tax authorities may implement special inspection of withholding and collecting enterprise income tax when necessary and shall report the inspection results to state tax bureau or local tax bureau at the same level.

第二十条主管税务机关可根据需要对代扣代缴企业所得税的情况实施专项检查，实施检查的主管税务机关应将检查结果及时传递给同级国家税务局或地方税务局。

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。在1969到1971年间出于国家安全目的进行的窃听，是明确符合当时生效的行政和法律程序的。

Where a taxpayer or a withholding agent fails to pay, or underpays the amount of tax payable by "tax evasion", the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and surcharge and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax payable by "tax evasion," the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

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。