英汉例句

• if the withholding agent promises in writing to pay the tax amount on behalf of the taxpayer, it shall be ascertained that the withholding agent 「has withheld or collected the tax amount」.

  扣缴义务人书面承诺代纳税人支付税款的，应当认定扣缴义务人「已扣、已收税款」。

• that is, if the supplier does not have a business establishment in china, then the withholding agent or recipient will pay vat if they are established or reside in shanghai.

  即，如果服务提供方在中国没有经营机构的，其位于上海的代理人或者服务接受方将扣缴增值税。

• c. that the taxpayer and the withholding agent can trust a tax representative to make commitments on tax affairs on their behalf.

  税务代理是一种统称，通常包括税务代理和税务咨询两个基本方面。

• taxes withheld on each payment by a withholding agent shall, within five days, be turned over to the state treasury and the income tax return submitted to the tax authorities.

  但是，扣缴义务人已将纳税人拒绝代扣、代收的情况及时报告税务机关的除外。

• the withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the state treasury and submit a withholding income tax return to the local tax authorities.

  扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

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

  扣缴义务人应当按照国家规定办理全员全额扣缴申报。

• the paying enterprise or individual will act as the withholding agent and withhold the iit upon payment of income.

  代扣代缴。 由支付所得的单位或个人为扣缴义务人扣缴和申报缴纳个人所得税。 纳税人不需另作申报。

• article 2 a withholding agent shall fulfill the obligation of withholding and declaration of individual income law for all taxpayers and in full amount.

  第二条扣缴义务人必须依法履行个人所得税全员全额扣缴申报义务。

• the withholding agent shall, within five days, turn over the tax amount withheld each time to the state treasury, and submit a report on the income tax withheld to the local tax authority.

  扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

• 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.

  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。

• section references are to the internal revenue code. see separate i tructio . give this form to the withholding agent or payer. do not send to the irs.

  参见国税法。参见独立的说明。将此表交给预扣税机构或支付方，不要交给国税局。

• 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.

  扣缴义务人应将扣缴的税款在规定的期限内缴入国库，并向当地税条机关报送本表。

• section references are to the internal revenue code. see separate instructions. give this form to the withholding agent or payer. do not send to the irs.

  参见国税法。参见独立的说明。将此表交给预扣税机构或支付方，不要交给国税局。

• a taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself.

  在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。

• when a withholding agent is withholding or collecting taxes in accordance with the law, the taxpayer shall not refuse to pay taxes.

  扣缴义务人依法履行代扣、代收税款义务时，纳税人不得拒绝。

• a taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its behalf.

  工资及其他有关收入都要按等级税率纳税，而且也要从薪金工资中预扣。