扣缴税款

The tax shall be withheld from the amount of each payment by the payor.

税款由支付人在每次支付的款额中扣缴。

A: Because China has adopted the comprehensive declaration method under the schedular tax system, as long as taxes have been withheld or paid in full by an individual when obtaining the income, he/she does not need to pay more taxes but needs to submit the Individual Income Tax Declaration Form (applicable to taxpayers with annual income of Over RMB120,000) and a copy of ID card according to the requirements when declaring taxes at the end of a year.

答：由于我国目前实行的是分项税制下的综合申报办法，只要个人平常取得收入时已经足额扣缴或缴纳了税款，其年终再办理纳税申报时，只需要按照规定报送《个人所得税纳税申报表（适用于年所得12万元以上的纳税人申报）》和身份证复印件等，不需要再多缴纳税款。

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 10 A handling charge of 2% of the amount of tax withheld by a withholder shall be paid to the withholder.

第十条 对扣缴义务人按照所扣缴的税款，付给2％的手续费。

Article 94 Where a taxpayer refuses the withholding of taxes, the withholder shall report to the tax organ, and the tax organ shall directly demand the taxpayer to pay the taxes in arrears and late fees.

第九十四条纳税人拒绝代扣、代收税款的，扣缴义务人应当向税务机关报告，由税务机关直接向纳税人追缴税款、滞纳金

Article 75 The time for starting and stopping the collection of delinquency interests as prescribed in Article 32 of the LATC shall start from the day when the time limit for the tax payment as provided by law or administrative regulation expires to the day when the taxpayer or withholder actually pay the taxes or deliver the tax payments.

第七十五条税收征管法第三十二条规定的加收滞纳金的起止时间，为法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的税款缴纳期限届满次日起至纳税人、扣缴义务人实际缴纳或者解缴税款之日止。

Article 25 A withholder shall establish journal books for the remitted and withheld or collected and remitted taxes according to the categories of the taxes within 10 days as of the day when the withholding obligation as prescribed by the laws or administrative regulations on taxation occurs.

第二十五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10日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。

Article 10 2 percent commission is given to withholding agents based on deducted tax payments.

第十条 对扣缴义务人按照所扣缴的税款，付给2％的手续费。

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。

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。