China Orb, online Chinese to English dictionary with nearly 1 million entries and plenty of excellent examples. The pin yin and pronunciation sound of Chinese wrods are provided. China Orb includes a lot of Chinese professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb Chinese to English dictionary.

China Orb, online English to Chinese dictionary with more than 1 million entries and plenty of excellent examples. China Orb includes a lot of English professional terms in many industries such as Medicine, Chemistry, Mechanism, Electricity, Computer, Economy, Law, Architecture. If you can not find satisfying translation elsewhere,try China Orb English to Chinese dictionary.

the withholding agent
English: the withholding agent
Chinese: 扣缴义务人
Examples:
1. "The tax authorities shall have the right to inspect the financial, accounting and tax affairs of enterprises with foreign investment and have the right to inspect tax withholding of the withholding agent and its payment of the withheld tax into the State Treasury."
税务机关有权对外商投资企业的财务、会计和纳税情况进行检查;有权对扣缴义务人代扣代缴税款情况进行检查。
2. "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。
3. "Where the withholding agent fails to turn the tax withheld over to the State Treasury within the prescribed time limit, the tax authorities shall set a time limit for turning over the taxes and may impose a fine of five thousand yuan or less on the withholding agent;"
扣缴义务人未按规定的期限将已扣税款缴入国库的,由税务机关责令限期缴纳,可以处以五千元以下的罚款;
4. A handling fee of 2% of the amount of tax withheld shall Be paid to the withholding agent.
对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。
5. 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。
6. If the withholding agent fails to meet the time limit again, the tax authorities shall pursue the taxes according to law and may impose a fine of ten thousand yuan or less on the withholding agent.
逾期仍不缴纳的,由税务机关依法追缴,并处以一万元以下的罚款;
7. If there are no agents, the purchaser shall be the withholding agent.
没有代理人的,以购买者为扣缴义务人。
8. 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。
9. 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。
10. Where the withholding agent fails to fulfil its obligation to withhold tax or fails to turn the tax over to the State Treasury within the prescribed time limit as provided in the law
扣缴义务人不履行税法规定的扣缴义务以及不按规定期限将已扣税款入国库