由于以这种源泉扣缴的方式征收的所得税具有估定预征的性质,故又被称为预提所得税(Withholding Income Tax),简称预提税。按照这种方式征税时,来源地国税款的征收以及非居民纳税人纳税义务的履行,都要通过扣缴义务人这一中间环节。
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... Wage Bracket Withholding Table 工新阶层扣税表 Withholding Income Tax 美预扣所得税;代扣所得税 Withholding of Tax at Source 从源扣缴税款 ...
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... Wage Bracket Withholding Table 工新阶层扣税表 Withholding Income Tax 预扣所得税;代扣所得税 Withholding of Tax at Source 从源扣缴税款 ...
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withholding income tax return [税收] 预扣所得税申报表 ; 扣缴所得税报告表
Withholding Income Tax Payable 应付扣交所得税
the withholding income tax return 扣缴所得税报告表
withholding income tax table [税收] 预扣所得税表
withholding income tax reture 扣缴所得税报告表
receipt of withholding income tax 所得税扣缴收据
Income Tax Withholding 所得税代扣 ; [税收] 扣缴所得税 ; 代扣所得税
federal income tax withholding 联邦所得税预提扣缴 ; 联邦所得税扣缴
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。
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。
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