Tax Agent的例句大全

The Bank served as the fiscal agent for the government, holding government tax receipts, paying government bills, performing various financial housekeeping tasks.

它充当了联邦政府的财政代理：为政府保管税收收入，替政府办理账单支付，并为政府执行各种金融保管任务。

From government to the tax authority, from tax authority to tax staff, there is a principal-agent chain, and then the Asymmetric-Information Theory may apply tax collection too.

从国家到税务机关、从税务机关到税务人员、从税务人员到纳税人是一个委托代理链，进而信息不对称的有关理论也可以运用到税收征管中来。

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，并向当地税务机关报送本表。

The tax withheld by the withholding agent on monthly basis, and the tax paid by the self-reporting individual, shall be paid to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities.

扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。

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。

Except in the case where the withholding agent has promptly reported to the tax authorities the situation regarding the refusal on the part of a taxpayer to have the amount of tax withheld or collected.

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。

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”。

In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action.

纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。

Secondly, analyze the nature of the legal duty of withholding agent in the use of Own Responsibility and Responsibility of Others on Civil Law and define it as Responsibility of Others on Tax Law. Analyze the types of liabilities in combination of Administrative Law and Criminal Law.

其次，运用民法上自己责任和他人责任的概念分析扣缴义务人的法律责任性质，将其界定为税法上的他人责任；结合行政法、刑法分析了扣缴义务人法律责任的类型。

The paper first sets out the definition of withholding agent and the positive and negative significations of the withholding system, defines the legal status of withholding agent on the tax collection and management procedures: the independent legal subject which is different from tax authority and taxpayer.

文章首先阐述了扣缴义务人的定义、扣缴义务制度的积极意义和消极意义、界定了扣缴义务人在税收征管程序中的法律地位：不同于征税机关代理人和纳税人代理人的独立法律主体。

From the angel of stipulation of criminal law and convenience of judicial practice, the author thinks that it is unnecessary to set up a kind of crime called crime of the withholding agent evading paying tax payment alone.

从刑法规定和司法实践处理方便的角度出发，认为没要必要单独设立扣缴义务人逃避缴纳税款罪。

To make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted.

询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有关的问题和情况；

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。

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。

the trustor may be the national tax authorities, taxpayer or withholding agent. the accepter of a commission ( or a unit or an individual) refers to the agency or agent.

税务代理业是一项受托代理业务，委托人是国家税务机关、纳税人和扣缴义务人；接受委托的（即受托单位和个人）是代理机构和代理人员。