预提所得税

但从7月1日起，他们将需缴纳20%的预提所得税。

As of January 1 , however , they will be subject to a 20 per cent withholding tax .

尽管利息支付也是要缴纳预提所得税的，但是利息的预提所得税一般低于股息，同时各国的国内税法或者双边税收协定也会将利息的预提所得税免除。

Although the interest payments include withholding tax , it is generally lower than the dividend withholding tax , moreover , interest withholding tax could be exempt according to the domestic tax laws or the countries bilateral tax .

减征预提所得税的安排最初是在2009年末出台的，但申请减征的流程相当复杂，需要得到多个地方税务部门的批准。

Reductions to withholding taxes were first introduced in late 2009 , but the process of applying for them was complicated , involving approvals from multiple local tax authorities .

中国放宽了预提所得税的规则以鼓励外资，此举意味着中国将对外资企业汇出境外的利润减税至多50%。

China will cut taxes on the profits foreign companies take out of the country by up to 50 per cent after rules on withholding taxes were relaxed to encourage more foreign investment .

比如香港、巴巴多斯岛和毛里求斯等，都已与中国内地签有协议，将投资工具在红利、利息和版税等方面的预提所得税控制在5%到10%之间。

Examples include Hong Kong , Barbados and Mauritius , all of whom have agreements with China that cap investment vehicles ' withholding exposure on dividends , interest and royalties at 5-10 per cent .

对未在我国境内设立机构场所而取得来源于我国境内的金融衍生工具交易所得的外国机构、企业，应征收预提所得税。

Have not established within Chinese territory shall be obtained from place of institutions within the territory of China financial derivatives trading income of foreign institutions , enterprises , withholding income tax shall be levied .

为避免重复征税，可以不对非本国居民从金融衍生工具交易中取得的收益征收预提所得税，但是，已转化为利息或股息的实际收益部分应征收预提所得税。

To avoid double taxation . Can not the native residents from financial derivatives transactions taking profit collection , but , withholding income tax on the interest or dividends has been converted to the actual benefits of withholding income tax shall be levied .