扣缴税款

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。

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 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.

第七条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关应当向金融机构制发《中华人民共和国海关扣缴税款通知书》，通知其从暂停支付的款项中扣缴相应税款。

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。

Article 73 For the taxpayer or withholder engaged in production and business operations who fails to pay taxes or deliver tax payments within the prescribed time limit, the tax payment guarantor fails to pay the guaranteed taxes within the time limit, and the tax organ shall issue a tax payment time limit notice.

第七十三条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书

Article 37 The payable income taxes on the incomes obtained by a non-resident enterprise as prescribed in Paragraph 3, Article 3 of the present Law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due.

第三十七条对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税，实行源泉扣缴，以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时，从支付或者到期应支付的款项中扣缴。

Article 13 Within 30 days as of the day when the obligation of tax payment occurs, the withholder shall file an application for tax registration to the local tax organ, and then it shall obtain the tax payment registration certificate, for a withholder who has handled the tax registration, the items of tax payments may be recorded on its Tax Registration Certificate, no tax payment registration certificate shall be issued to him any more.

第十三条扣缴义务人应当自扣缴义务发生之日起30日内，向所在地的主管税务机关申报办理扣缴税款登记，领取扣缴税款登记证件；税务机关对已办理税务登记的扣缴义务人，可以只在其税务登记证件上登记扣缴税款事项，不再发给扣缴税款登记证件。

Importantly, you do not have to pay employment taxes or make withholding on the compensation.

重要的是，你不用支付雇用或扣缴税款的补偿。

Where a withholding agent fails to pay or underpays the tax which has been withheld or collected by the means as mentioned above, the competent tax department shall pursue the payment of the amount of tax the withholding agent has failed to pay or underpaid and impose a fine of 50% to five times of the amount of tax not paid or underpaid.

扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，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百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。