withholding of tax

There are cases of the above, such as invoices Linggou has been in charge of the Withholding tax authorities should balance the IC card and invoices.

有上列情形的，如已领购专用发票，主管税务机关应暂扣其结存的专用发票和IC卡。

An agency or agent, as the third party independent from both the tax authority and the taxpayer, shall be objective and fair, and take up for the lawful rights and interests of the national tax authorities, taxpayer and withholding agent.

代理机构和代理人员具有独立于税务机关和纳税人之外的第三者身份，所以更具客观公正性，应该同时维护国家税务机关、纳税人或扣缴义务人的合法权益。

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。

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。

Defects in Withholding Tax of Wages, Salaries and Tax Formula of Year-end Awards

工资、薪金个税扣缴及年终奖计税公式缺陷的思考

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。

Third countries can either exchange information with EU tax authorities or levy a withholding tax which they then pass back to the European home state of the saver.

第三国可以与欧盟税收部门交换信息，也可以先征收预扣税，然后将其返还给欧洲储户的母国。

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.