代收代缴

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 .

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 .

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 .

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 .