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。
if proceeds are accrued by the reduction (withdrawal) of investment on part of the foreign party, tax payment receipt on withholding income tax shall be presented.
外方若有减(撤)资收益,应出具代扣代缴预提所得税完税凭证;
such salary shall be subject to all applicable withholding income tax requirements.