扣缴义务人

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。

Name of withholding agent : the name of unit or individual actually making payment to the foreign enterprise .

取得应税所得，没有扣缴义务人的；

Obtaining taxable incomes and there is no withholding agent ;

政部规定的其他扣缴义务人。

Other withholding agents as stipulated by the Ministry of Finance .

我国税收扣缴义务人与代征人制度研究

Humans Study on the Tax Withholding Agent and Tax Collector System in China

纳税人、扣缴义务人有选择纳税申报方式的权利。

Tax payers withholding agents have the right to choose the way of filing returns .

外国企业和扣缴义务人必须按照规定的期限，缴纳税款。

Foreign enterprises and withholding agents must pay their tax within the prescribed time limit .

我国工薪类个税扣缴义务人法律责任若干问题研究

Research on Certain Issues about Legal Responsibilities of Withholding Agent of Personal Income Tax on Wage

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。

For sub-contracting of construction and installation business , the main contractors shall be the withholding agents .

托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。

For financial institutions entrusted to grant loans , the entrusted financial institutions shall be the withholding agents .

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。

A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf .

没有扣缴义务人的，由纳税义务人自行申报纳税。

In cases there is no withholding agent , the taxpayer shall file a return and pay tax himself .

扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。

Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations .

税务机关应当依法为纳税人、扣缴义务人的情况保密。

The tax authorities shall maintain confidentiality for the information of the taxpayers and withholding agents in accordance with the law .

扣缴义务人解缴税款的期限，依照前两款的规定执行。

The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs .

纳税人、扣缴义务人有要求税务机关正确计算其应纳的滞纳金的权利。

Tax payers withholding agents have the right to require tax authorities to correctly calculate the payable penalties for late tax payment .

未开付收据的，纳税人、扣缴义务人及其他当事人有权拒绝给付。

The tax payer , tax with holding agent or other parties concerned may refuse to comply if no receipt is given .

税务机关按照规定付给扣缴义务人代扣、代收手续费。

The tax authorities shall pay a handling fee to withholding agents for withholding or collecting tax in accordance with the relevant provisions .

纳税人、扣缴义务人对税务机关所作出的决定，享有陈述权、申辩权；

Taxpayers and withholding agents shall have the right to statement and the right of defense to the decisions made by tax authorities ;

纳税人、扣缴义务人委托税务代理人代为办理税务事宜的办法，由国家税务总局规定。

Measures on taxation matters to be handled by tax agents commissioned by taxpayers and withholding agents shall be determined by the State Administration of taxation .

可以介绍我认识新的采购代理商吗？没有代理人的，以购买者为扣缴义务人。

A : Will you introduce me to the new purchasing agent ? If there are no agents , the purchaser shall be the withholding agent .

扣缴义务人应当按照国家规定办理全员全额扣缴申报。

A withholding agent shall , according to the provisions of the state , make the withholding declaration for all the taxpayers and in full amount .

扣缴义务人应将扣缴的税款在规定的期限内缴入国库，并向当地税务机关报送本表。

Withholding agent should turn the tax withheld over to the State Treasury within the prescribed time limit and file this return with the local tax authorities .

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 .

向可能的购买者示范（某物品的）使用.没有代理人的，以购买者为扣缴义务人。

To show the use of ( an article ) to a prospective buyer If there are no agents , the purchaser shall be the withholding agent .

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 .

该部分明析了本罪犯罪主体之一&扣缴义务人的法律地位，并区分了扣缴义务人与委托代征人。

It defines the legal status of one of the subject of this crime who is called the withholding agent , and distinguishes the withholding agent from the commissioned agent .

可被同意申请免税的开支或能有权要求从征税中获得的开支费用。税务人员滥用职权，故意刁难纳税人、扣缴义务人的，给予行政处分。

Expenses which can be claimed against tax . Tax officials who abuse their powers and deliberately create difficulties for taxpayers and withholding agents shall Be subject to administrative sanctions .

纳税人秘密权的主体是纳税人及扣缴义务人，客体是税收秘密，内容包括享有、支配、防御等多项权能。

The main body of power is taxpayer and withholding agent , the object is the secret of taxation and it contains the power of acquisition , control and defense .

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 .

纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。

In the event that the taxpayer prevents a withholding agent from fulfilling its obligations , the withholding agent shall promptly report the case to the tax authorities for their action .