代扣代缴

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。

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 .

法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。

Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents .

系统采用c/s模式开发，工具采用POWERBUILDER6.0，数据库系统采用SybaseSQLAnywhere，提供了解决高校个人所得税代扣代缴问题的一种方法。

The system uses the c / s mode , the tool uses Power Builder 6.0 , and the database system uses Sybase Sql anywhere 5.0.In conclusion : the problem of withholding individual income tax is solved in colleges and universities .

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。

The term of taxpayer here includes taxpayer and withholding agent .

企业代扣代缴个人所得税的核算及会计处理

Calculation of Businesses Pay Personal Income Tax Withholding and Accounting Treatment

建筑安装工程营业税代扣代缴会计核算探讨

Discussion on Accounting System of Withholding Business Taxes for Construction Installation Project

由公司代扣代缴的个人所得税。

Individual income taxes withheld and paid by Party A on behalf ;

我们员工的税收都是由单位代扣代缴的。

Our staff 's tax revenues are all withheld by the unit .

个人所得税都是代扣代缴的吗？

Must all the personal income tax be with-held and paid by institution ?

契约的演进：以个体商业代扣代缴营业税为例的分析

The Evolution of Contract : A Case Study

高校个人所得税代扣代缴工作的困惑与对策

The confusion and countermeasures on the withholding and remitting Tax of colleges ' personal income tax

注：该同志的个人所得税由我单位代扣代缴！

Note : This comrade 's personal income tax gives by my unit generation of buckle generation !

联邦所得税的预提扣缴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。

Withholding agents have the right to get commission for their withholding and remitting tax or collecting and remitting taxes .

工资薪金个人所得税，是个人所得税收的主体组成部分，由支付工资、薪金所得的单位和个人负责代扣代缴。

Individual income tax of the wages or salary is the main part of individual income revenue , withheld by units or individuals actually paying wages .

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。

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 .

重新架构个人所得税制关键在于要对纳税人建立个人所得税账户，要建立公民自行申报纳税制度，要使代扣代缴公开透明。

Reconstruct personal system of income tax is a key to build taxpayer 's account of income tax , to establish declared taxation system by people-selves , to make withholding open and transpire .

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；

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 .

缴费个人有自觉缴纳社会保险费的义务，在单位履行代扣代缴义务时，不得干预或拒绝。

Capture expends an individual to have the obligation of insurance premium of self-conscious pay society , when the unit fulfils obligation of the acting capture that buckle era , must not intervene or refuse .

其中包括实得工资、住房补贴、租房提租补贴以及由用人单位从个人工资中直接为其代扣代缴的个人所得税、住房公积金和各项社会保险基金个人缴纳部分。

The total payment includes salary , housing subsidy , rent subsidy , and personal income tax that employer deducts from employee 's salary , public housing fund and a variety of social security insurance .

二是完善税收征管：建议搞好税法宣传和纳税服务；强化代扣代缴制度；健全个税税源监控体系。

Second , improve tax collection and management : to do a good job in tax law information and tax services ; to strengthen withholding paying system ; to perfect the tax source monitoring system .

二是在税收征管方面：存在公民的纳税意识淡薄；法定代扣代缴执行不到位；个税税源控管乏力等问题。

Second , there are problems of tax collection such as existence of a weak awareness of citizens to pay taxes , statutory withholding paying implementation away from right place and weak tax revenue sources and management .

纳税人领取的税务登记证件和扣缴义务人领取的代扣代缴、代收代缴税款凭证，不得转借、涂改、损毁、买卖或者伪造。

The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding agents shall not be permitted to be lent to others , altered , damaged , sold or forged .

比起代扣代缴，分类分项征收的征管模式，实行自主申报与综合申报相结合，逐步实现全民自行申报，是个人所得税走向成熟的标志。

Compared to withholding paying , categorized and levy collection and management model , with a comprehensive declaration of independence declaration by combining the progressive realization of all the people to declare personal income tax to maturity is a sign .

当时由这笔用劲产生的个人所的税，是由保险公司代扣代缴的，已经从你的工资中扣除了，他们怎么还朝你要？

The duty of the individual place that arises by this exert oneself to do sth at that time , deduct acting pay by insurance company generation , had deducted from inside your salary , how do they still want toward you ?

〔摘要〕确定税收稽查对象需要考虑纳税人因素、社会环境因素、征管质量因素、代扣代缴因素和收入监控因素等，因此，可以用因素法来选定稽查对象。

Abstract : Some factor methods should be used when inspected persons are chosen , such as the factor of taxpayeres , factor of social surroundings , factor of collection and management quality , factor of withholding the taxes and the factorof income inspection .

在个体户诞生之初，地方政府为了更好地征税，针对个体商业创造了代扣代缴营业税的政策，并获得中央政府的认可与推行。

In the days soon after the birth of self-employed small businesses the local governments , for the purpose of more effective taxation , came up with the policy of withholding the taxes for individual commerce , which was approved and encouraged by the central government .

根据法定工资代扣规定从工资中正确代扣金额，并把代扣金额代缴到有关机构。

Legally required withholdings should be withheld correctly , and be paid to the proper agencies .