预扣税

定期扣出的但不属于预扣税的个人所得税；基于纳税人预测的税务责任。

Income tax paid periodically on income that is not subject to withholding taxes ; based on the taxpayer 's predicted tax liability .

该理事会正呼吁将亚洲区域基金护照计划参与者的预扣税税率从15%下调至5%。

It is pressing for a reduction in the withholding tax to 5 per cent , from 15 per cent , for Asian passport participants .

然而，分析师表示，韩国政府可能恢复征收针对外国投资者购买债券的预扣税，并可能进一步限制远期汇率交易。

However , analysts said the government might revive a withholding tax on foreign investors ' bond holdings , and may impose further limits on currency forward trading .

为了打击资本流入，其它国家也采取了诸多措施，包括提高银行的外汇储备要求，对外国投资设定最低持有期限和预扣税。

To discourage inflows , other countries have implemented measures including higher foreign currency reserve requirements for banks , minimum holding periods and withholding taxes on foreign investment .

如果美国和学生本国订有税务条约，则百分之三十的投资所得预扣税可以减少。

If the United States has a tax treaty with the student 's home country , the withholding tax of 30 percent on investment income may be reduced .

协议条款之一是针对海外投资者在瑞士存款未来产生的所有收入征收预扣税，具体税率将随各国有所变化。

One element will be a withholding tax on all future income generated by accounts held by overseas investors in Switzerland , which will vary from country to country .

第三国可以与欧盟税收部门交换信息，也可以先征收预扣税，然后将其返还给欧洲储户的母国。

Third countries can either exchange information with EU tax authorities or levy a withholding tax which they then pass back to the European home state of the saver .

韩国将对外国投资者的国债利得重新征收预扣税，其它许多国家都已采取了类似举措，设法稳定本币汇率。

South Korea will reimpose a withholding tax on foreign investors ' earnings from government bonds in a move that mirrors initiatives in many other countries trying to stabilise their currencies .

当美国上市公司向外国投资者派发股息时，这些股息可能需要缴纳预扣税，取决于美国与投资者所在国家之间的适用条约。

When dividends on stock in US companies are paid to foreign investors , these dividends may be subject to withholding taxes , depending on the applicable treaty between the US and the foreign investor 's home country .

泰国内阁周二对政府和国有公司债券的资本利得和利息支付开征15%的预扣税。这一清晰信号表明，泰国政府将采取严厉措施，以抑制热钱流入。

The Thai cabinet on Tuesday imposed a 15 per cent withholding tax on capital gains and interest payments for government and state-owned company bonds , a clear signal that it would take tough measures to curb inflows of hot money .

说得更具体点，美国国税局威胁，要对其认为违规的公司出售美国资产的收益征收至多30%的预扣税&这些资产可能包括美国股票或美国国债。

More specifically , the IRS is threatening to impose a withholding tax of up to 30 per cent on sales of US assets by groups that it deems to be non-compliant – and the assets could include US shares or US Treasury bonds .

本月早些时候，巴西将外资购买国内债券的税率从一年前的水平上调一倍，至4%。泰国重新对外国投资者所持债券的利息收入和资本利得征收15%的预扣税。

Earlier this month Brazil doubled a tax on foreign purchases of domestic debt , introduced a year ago , to 4 per cent , while Thailand reinstated a 15 per cent withholding tax on interest payments and capital gains on bonds held by foreign investors .

2.Incometax所得税A：公司预扣所得税吗？

A : Does the company withhold income tax ?

工资条上会列出你的工资总额，预扣所得税、社会保险，其他扣款及净收入。

It will state your gross salary , tax withhold , social security , . Other deductions , and net income .

B：是的，工资条上面会列出你的工资总额，预扣的所得税，社会保险，其他扣款以及净收入额。

B : Yes . It will state your gross salary , tax withhold , social security , other deducation , and net income .

2006年，花旗曾向美国国税局（IRS）主动缴付2400万美元，涉及2003年至2005年期间一批数量有限的互换交易本应预扣的股息税。

Citi voluntarily paid $ 24m to the Internal Revenue Service , the US tax authority , in 2006 in relation to the withholding of dividend taxes on a limited set of swap transactions from 2003 to 2005 .

征收工资及薪水税的各州都实行与联邦所得税制相似的预扣税制，州税税率一般都远比联邦税低。

All the states that impose a tax on wages and salaries have a withholding system that is similar to the one used in the federal income tax system . State tax rates are generally much lower than the federal rates .