In the meantime the Channel Islands and the Isle of Man, like the foot-draggers, are deducting withholding tax from EU-resident savers anonymously, and answering specific requests for information.
与此同时，海峡群岛和开曼群岛，就如那些拖后腿的国家一样，以匿名的方式减少欧盟居民存款者的预扣所得税，并仅对具体信息的要求作出反应。
Article 11. Withholding agents and taxpayers personally filing returns must pay tax within the prescribed time limit.
第十一条扣缴义务人和自行申报纳税人，必须按照规定的期限，缴纳税款。
Brazil recently doubled a tax on foreign purchases of its domestic debt. This week Thailand announced a new 15% withholding tax for foreign investors in its bonds.
巴西最近将外国资金购买的本国国债税提高了一倍，本周泰国宣布，对购买其国债的外国投资者征收15%的持有税。
Under a compromise, countries could either exchange tax information or deduct a withholding tax on the offshore accounts of EU members and remit it in bulk to the investors' home tax authorities.
在妥协之下，国与国之间既可以交换税收情报，也允许扣除欧盟成员国离岸账户的预扣税款，并汇到投资人母国的税务账户上。
Most member states chose to exchange information; most European tax havens went for the withholding tax.
大多数欧盟成员国选择交换情况；而大部分欧洲避税港选择扣除预扣税款。
Another would repeal the ability of U.S. companies that derive at least 80% of their income from foreign business to treat interest and dividends as exempt from U.S. withholding tax.
另一项内容针对至少80%的收入来自海外业务的美国公司，规定这些公司的股息和红利不得继续免缴美国所得税。
The withholding agent shall, within five days, turn over the tax amount withheld each time to the state Treasury, and submit a report on the income tax withheld to the local tax authority.
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。
In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.
没有扣缴义务人的，由纳税义务人自行申报纳税。
The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs.
扣缴义务人解缴税款的期限，依照前两款的规定执行。
"Tax deduction" means a deduction or withholding for or on account of Tax from a payment under this Agreement.
“税额扣减”是指在本协议项下从付款中扣除或扣缴的税收金额。
The rules could drive smaller financial institutions out of the us market to escape the impact of the withholding tax say industry groups.
业内机构表示，规模较小的金融机构可能会因此撤离美国市场，以逃避代扣所得税的影响。
As negotiations drag on, the Internal Revenue Service is holding off on releasing income tax withholding tables for 2013.
由于谈判搁置，美国国税局将推迟发布2013年扣缴所得税目表。
Where it confirms the financial institution has withheld the tax, the Customs shall formulate and issue the Withholding tax Notification of the Customs of the People's Republic of China.
海关确认金融机构已扣缴税款的，应当向纳税义务人制发《中华人民共和国海关扣缴税款告知书》。
Where the financial institution withholds tax, the Customs shall formulate and issue the Withholding tax Notification of the Customs of the People's Republic of China to the taxpayer or the guarantor.
金融机构扣缴税款的，海关应当向纳税义务人、担保人制发《中华人民共和国海关扣缴税款告知书》。
The market viewed the increase as mild compared to the potential introduction of harsher austerity measures such as capital gain tax on stock trading and property withholding tax.
市场认为，与征收股票资本利得税和房地产预提税等可能实施的更为严厉的措施相比，提高存款准备金率仍算是温和的。
Not only are the funds' gains treated as realised in cayman and hence not taxable but their distributions are not subject to withholding tax a great benefit for their investors.
不仅这些基金的利润被视作在开曼赚取的，因此不用纳税，利润的发放也不用代扣所得税——为其投资者带来了莫大好处。
Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding 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。
Like the withholding tax imposed on dividends, the branch profits tax is subject to reduction or elimination pursuant to the terms of applicable tax treaties.
如同就股息征收的扣缴税一样，分支机构利润税也可以根据相关税收条约的条款予以扣除或免除。
The fundamental reason for this is that no one has realized that withholding liability is tax liability so far and overstressed the peculiarity of withholding.
究其根本原因，就在于没有正确认识扣缴义务就是纳税义务这一性质，过分强调了其特殊性。
In a petition letter, 36 overseas lenders said the withholding tax on interest payments on all loans to mainland Banks from overseas creates an excessive burden.
在一封申请信中，36个海外贷款者说，对海外银行大陆支行的所有贷款的利息征收代扣所得税已经成了过于沉重的负担。
A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。
Wages and other related income are taxable at graduated rates and are also subject to withholding tax.
工资及其他有关收入都要按等级税率纳税，而且也要从薪金工资中预扣。
Wages and other related income are taxable at graduated rates and are also subject to withholding tax.
工资及其他有关收入都要按等级税率纳税，而且也要从薪金工资中预扣。
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