withholding income tax

For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary 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。

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。

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。

Research on Certain Issues about Legal Responsibilities of Withholding Agent of Personal Income Tax on Wage

我国工薪类个税扣缴义务人法律责任若干问题研究

State of Taxation said that of bank loans to be withholding tax on interest income loans.

国家税务总局称,境内借款银行必须代扣代缴贷款利息所得税.

Personal income tax withholding by the unit.

个人所得税已由单位代扣.