withholding agent的例句大全

"In the case of tax disputes with the tax authorities, a taxpayer, withholding agent or tax payment guarantor must first pay or remit the amount of tax and fines on tax in arrears in accordance with the law or the administrative regulations"

纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时，必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金

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A taxpayer or withholding agent shall pay or remit tax within the time limit prescribed by the law or the administrative regulations, or as determined by the tax authorities in accordance with the law or the administrative regulations.

纳税人，扣缴义务人按照法律，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期限，缴纳或者解缴税款。

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Withholding agent should turn the tax withheld over to the State Treasury within the prescribed time limit and file this return with the local tax authorities.

扣缴义务人应将扣缴的税款在规定的期限内缴入国库，并向当地税务机关报送本表。

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The tax withheld by the withholding agent on monthly basis, and the tax paid by the self-reporting individual, shall be paid to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities.

扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。

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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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Except in the case where the withholding agent has promptly reported to the tax authorities the situation regarding the refusal on the part of a taxpayer to have the amount of tax withheld or collected.

但是，扣缴义务人已将纳税人拒绝代扣、代收的情况及时报告税务机关的除外。

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If the withholding agent promises in writing to pay the tax amount on behalf of the taxpayer, it shall be ascertained that the withholding agent "has withheld or collected the tax amount".

扣缴义务人书面承诺代纳税人支付税款的，应当认定扣缴义务人“已扣、已收税款”。

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In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action.

纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。

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Secondly, analyze the nature of the legal duty of withholding agent in the use of Own Responsibility and Responsibility of Others on Civil Law and define it as Responsibility of Others on Tax Law. Analyze the types of liabilities in combination of Administrative Law and Criminal Law.

其次，运用民法上自己责任和他人责任的概念分析扣缴义务人的法律责任性质，将其界定为税法上的他人责任；结合行政法、刑法分析了扣缴义务人法律责任的类型。

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The paper first sets out the definition of withholding agent and the positive and negative significations of the withholding system, defines the legal status of withholding agent on the tax collection and management procedures: the independent legal subject which is different from tax authority and taxpayer.

文章首先阐述了扣缴义务人的定义、扣缴义务制度的积极意义和消极意义、界定了扣缴义务人在税收征管程序中的法律地位：不同于征税机关代理人和纳税人代理人的独立法律主体。

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That is, if the supplier does not have a business establishment in China, then the withholding agent or recipient will pay VAT if they are established or reside in Shanghai.

即，如果服务提供方在中国没有经营机构的，其位于上海的代理人或者服务接受方将扣缴增值税。

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It defines the legal status of one of the subject of this crime who is called the withholding agent, and distinguishes the withholding agent from the commissioned agent.

该部分明析了本罪犯罪主体之一&扣缴义务人的法律地位，并区分了扣缴义务人与委托代征人。

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A: Will you introduce me to the new purchasing agent? If there are no agents, the purchaser shall be the withholding agent.

可以介绍我认识新的采购代理商吗？没有代理人的，以购买者为扣缴义务人。

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To show the use of ( an article) to a prospective buyer If there are no agents, the purchaser shall be the withholding agent.

向可能的购买者示范（某物品的）使用.没有代理人的，以购买者为扣缴义务人。

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From the angel of stipulation of criminal law and convenience of judicial practice, the author thinks that it is unnecessary to set up a kind of crime called crime of the withholding agent evading paying tax payment alone.

从刑法规定和司法实践处理方便的角度出发，认为没要必要单独设立扣缴义务人逃避缴纳税款罪。

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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；

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According to the provisions of the State Administration of Taxation, the Institutions which are the personal income tax payroll withholding agent should withhold personal income.

根据国家税务总局的规定，事业单位发放工资均为个人所得税的扣缴义务人，应依法代扣代缴个人所得税。

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name of withholding agent: the name of unit or individual actually making payment to the foreign enterprise.

扣缴义务人名称：填写实际支付外国企业款项的单位和个人名称。

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The term of taxpayer here includes taxpayer and withholding agent.

纳税人诉讼中的纳税人，包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人。

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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。

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