withholding agent

常见例句

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。
In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent.
依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。
In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.
没有扣缴义务人的，由纳税义务人自行申报纳税。