... temporary withholding 临时处置 the withholding agent 扣缴义务人 unilateral withholding 单方面扣缴会费 ...
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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。
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。
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。
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