您要查找的是不是:
- Give this form to the withholding agent or payer. Do not send to the IRS. 请将此表交给预扣款机构或支付方。不要递交美国国税局。
- 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。
- 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。
- Withholding agent's file number: the file number given by the tax authorities upon tax registration. 扣缴义务人编码:填写办理税务登记时,由主管税务机关所确定的扣缴义务人的税务编码。
- A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf. 第五十七条纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。
- 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。
- The tax authority or the designated entity that pays the prize will be the IIT withholding agent. 税务机关或其指定的有奖发票兑奖机构,是有奖发票奖金所得个人所得税的扣缴义务人。
- 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。
- If there is no withholding agent in China, the individual must file his/her IIT and pay tax due according to the rules in the IIT law. 上述应纳税款在境内没有扣缴义务人的,取得所得的个人应按税法规定,在规定的期限内向主管税务机关自行申报纳税。
- Article 6.For individual income tax, the income earner shall be the taxpayer, and the paying unit shall be the withholding agent. 第六条个人所得税,以所得人为纳税义务人,以支付所得的单位为扣缴义务人。
- The paying enterprise or individual will act as the withholding agent and withhold the IIT upon payment of income. Taxpayers do not need to file a tax return. 代扣代缴。由支付所得的单位或个人为扣缴义务人扣缴和申报缴纳个人所得税。纳税人不需另作申报。
- The Company, as the withholding agent, shall withhold individual income tax from the dividends paid to individual shareholders. This needs to be rectified. 公司作为代理,为每个股东支付红利时代其扣除应缴入息税,这需要明确(金额?)。
- For sub-contracting of construction and installation business, the main contractors shall be the withholding agents. 建筑安装业务实行分包或者转包的,以总承包人为扣缴义务人。
- 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。
- If the withholding agent fails to meet the time limit again, the tax authorities shall pursue the taxes according to law and may impose a fine of ten thousand yuan or less on the withholding agent. 逾期仍不缴纳的,由税务机关依法追缴,并处以一万元以下的罚款;
- Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations. 纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
- Foreign enterprises and withholding agents must pay their tax within the prescribed time limit. 外国企业和扣缴义务人必须按照规定的期限,缴纳税款。
- For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary 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。
- Tax payers and withholding agents have the right to establish accounting books with computers. 16纳税人、扣缴义务人有采用计算机记账的权利。
- Tax payers withholding agents have the right to choose the way of filing returns. 27纳税人、扣缴义务人有选择纳税申报方式的权利。