In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent.

 
  • 依照前款规定缴纳的所得税,以实际受益人为纳税义务人,以支付人为扣缴义务人。
今日热词
目录 附录 查词历史