However, with respect to dividends, interest and royalties, reduced withholding tax rates ranging from5-15 percent are provided for by treaty.
签订之租税协定,股利、息及权利金之扣缴率减低至5%15%範围。
Withholding System of Individual Income Tax at Source: from an Efficiency Perspective;
效率视野中的个人所得税源泉扣缴制度——兼论扣缴义务人的税法主体地位
(2) To withhold the taxes due;
(二)扣缴所欠税款;
2 Tax payment is limited to a maximum of the standard rate on the total assessable income before allowances.
应缴税款将不超过以标准税率计算扣除免税额前之总收入。
A withholding agent which fails to withhold or collect the amount of tax which should have been withheld or collected shall pay the amount of tax which should have been withheld or collected But has not been withheld or collected
扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。
amounts withheld by Member States
成(会)员国扣缴数额
graduated withholding
税款的累进预提扣缴
Federal income tax withholding
联邦所得税的预提扣缴
Withholding agents have the right to get commission for their withholding and remitting tax or collecting and remitting taxes.
9扣缴义务人有要求取得代扣代缴、代收代缴手续费的权利。
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。
"Taxes withheld on each payment By a withholding agent shall, within five days, be turned over to the State Treasury and the income tax return submitted to the tax authorities."
扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向税务机关报送扣缴所得税报告表。
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。
Article11 A service fee equivalent to2 per cent of the amount of tax withheld shall be paid to the withholding agent.
第十一条对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。
Article10. A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.
第十条对扣缴义务人按照所扣缴的税款,付给百分之一的手续费。
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。
net income after income taxes
扣除所得税后净收益;扣缴所得税后的净收益
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。
Deduction of tax paid for the income earned in A country
在A国所得缴纳税款的抵扣
CopyRight © 2020-2024 优校网[www.youxiaow.com]版权所有 All Rights Reserved. ICP备案号:浙ICP备2024058711号