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.

withholding agent
English: withholding agent
Chinese: 【经】 预扣税款代理(义务)人
Examples:
1. "Licensee is legally obliged to withhold, as a withholding agent, the amount f taxes pro rata each taxable payment under Contract and pay them to the relevant Chinese tax authorities."
被许可方依据本国的税法有义务对根据本合同而应得的收入按比例代扣一定的税费并代向税务机关缴纳
2. "Notify in writing the Banks or other financial institutions with which the taxpayer, withholding agent or tax payment guarantor has opened an account to withhold and remit the amount of tax from its deposits. "
书面通知其开户银行或者其他金融机构从其存款中扣缴税款
3. "The tax authorities have the right to investigate the financial affairs, account Books and tax situation of any foreign enterprise, and have the right to investigate the withholding situation of any withholding agent."
税务机关有权对外国企业的财务、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。
4. "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;
5. 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。
6. A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf.
纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。
7. 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;
8. 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。
9. 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。