扣缴义务,The obligations of tax withholding
1)The obligations of tax withholding扣缴义务
英文短句/例句
1.A withholding agent which fails to withhold or collect the amount of tax which should have been withheld or collected shall pay the amount of tax which should have been withheld or collected But has not been withheld or collected扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。
2.Withholding agents have the right to get commission for their withholding and remitting tax or collecting and remitting taxes.9扣缴义务人有要求取得代扣代缴、代收代缴手续费的权利。
3."Taxes withheld on each payment By a withholding agent shall, within five days, be turned over to the State Treasury and the income tax return submitted to the tax authorities."扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向税务机关报送扣缴所得税报告表。
4.The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
5.If there are no agents, the purchaser shall be the withholding agent.没有代理人的，以购买者为扣缴义务人。
6.Other withholding agents as stipulated by the Ministry of Finance.(三)政部规定的其他扣缴义务人。
7.On the Reversion Responsibility of Withholding Agents of Individual Income Tax;论个人所得税扣缴义务人的还付责任
8.Article11 A service fee equivalent to2 per cent of the amount of tax withheld shall be paid to the withholding agent.第十一条对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
9.Article10. A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.第十条对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。
10.A handling fee of 2% of the amount of tax withheld shall Be paid to the withholding agent.对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。
11.Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
12.Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents.法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。
13.Where the withholding agent fails to fulfil its obligation to withhold tax or fails to turn the tax over to the State Treasury within the prescribed time limit as provided in the law扣缴义务人不履行税法规定的扣缴义务以及不按规定期限将已扣税款入国库
14.Withholding agent"s file number: the file number given by the tax authorities upon tax registration.扣缴义务人编码：填写办理税务登记时,由主管税务机关所确定的扣缴义务人的税务编码。
15.Withholding agents shall fulfil 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。
16.to make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted.询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有关的问题和情况；
17.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。
18.The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs.扣缴义务人的解缴税款期限，比照前两款的规定执行。
相关短句/例句
withholding agent扣缴义务人
1.To establish the reversion responsibility ofwithholding agents is the other angle to safeguard taxpayers’ rig.为确保税收收入的取得 ,国家在征收个人所得税时注重运用他人责任的理论 ,即通过扩大纳税义务承担主体的范围以有效抑制偷税行为的发生 ,因此 ,在纳税人以外衍生出扣缴义务人这一主体。
2.Furthermore, the tax evasion commitor consists of only the taxpayer, not thewithholding agent.而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
3.In the view of this, the author has chosen thewithholding agent of wage tax for the perspective; research a number of issues about legal responsibility, hoping to improve the system of withholding obligations, in order to maximize the value of the system.鉴于此,本文选择以工薪类个税扣缴义务人为视角,对其法律责任若干问题进行研究,以期能够完善扣缴义务制度,使制度设计的价值能最大限度的体现出来。
3)The legal status of the withholding agent扣缴义务人的法律地位
4)The Tax Withholders and Taxpayers扣缴义务人及纳税义务人
5)withhold[英][w?e"h??ld][美][w?e"hold; w?θ"h-]扣缴
6)It"s mandatory to pay taxes.缴税是义务性的。
延伸阅读
扣缴义务人扣缴义务人扣缴义务人法律、行政法规规定的负有代扣代缴、代收代缴税款义务的单位和个人。负有代扣代缴义务的单位和个人为代扣代缴义务人;负有代收代缴税款义务的单位和个人为代收代缴人。这两种人在法律特征上基本相同，因此，《中华人民共和国税收征收管理法》把他们统称为扣缴义务人。扣缴义务人具有以下法律特征:①扣缴义务人具有征税主体身份。无论是代扣代缴人向纳税人扣取税款，还是代收代缴人向纳税人收取税款，他们都是以国家的名义向纳税人收取或者扣取税款的。在收取或扣取税款时，他们具有征税主体的身份或资格。这种身份或资格是法律或行政法规赋予的。在这一点上，相对于纳税人来说，扣缴义务人和税务机关具有相同的身份或资格。扣缴义务人在收取税款或扣取税款时行使的权力，实际上是国家的征税权。②扣缴义务人负有代缴税款的义务。扣缴义务人收取或扣取税款后，税款并没有进人国家金库，还没有成为国家预算收入，扣缴义务人还要向国家缴纳已扣或已收税款。如果扣缴义务人未扣税款或未收税款，就得代缴应扣未扣、应收未收税款。在这种意义上即在向国家缴纳税款意义上，扣缴义务人与纳税人具有相同或类似的身份或法律地位。有的国家税法第二纳税人。③扣缴义务人不履行代扣代缴、代收代缴义务，要承担相应的法律责任。如扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐簿及有关资料的，由务机关责令限期改正，逾期不改正的，可处以2 000元以下罚款;情节严重的，处以2 000元以上5 000元以下罚款。扣缴义务人采取欺骗、隐瞒手段，不缴或者少缴已、扣已收税款的，由税务机关追缴其不缴或少缴的税款，并处以不缴或少缴税款5倍以下罚款。构成犯罪的，处7年以下有期徒刑或者拘役，并可处5倍以下罚金。扣缴义务人应扣未扣、应收未收税款的，扣缴义务人还应承担代缴税款的法律责任。④扣缴义务人须接受税务机关的管理，如按照税务机关的规定设置、保管帐簿，使用合法凭证，按期向税务机关报送代扣代缴、代收代缴税款报告表、接受税务机关依法进行的税务检查等
