withholding tax rate meaning in English
预扣税率
Examples
- However , with respect to dividends , interest , and royalties , reduced withholding tax rates ranging from 5 - 15 % are provided for by treaty
签订之租税协定，股利、利息及权利金之扣缴率减低至5 % - 15 %之范围。 - However , with respect to dividends , interest and royalties , reduced withholding tax rates ranging from 5 - 15 percent are provided for by treaty
签订之租税协定，股利、利息及权利金之扣缴率减低至5 % - 15 %之?围。 - Note : the roc ' s withholding tax rate on dividends , interest , and royalties payable to a non - resident is 20 % , but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprises for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及权利金按20 %扣缴；但未经华侨回国投资条例或外国人投资条例核准投资之股利所得，非居住者个人按30 %扣缴，外国营利事业按25 %扣缴。 - Note : the roc ' s withholding tax rate on dividends , interest and royalties payable to a non - resident is 20 percent , but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprise for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及权利金按20 %扣缴；但未经华侨回国投资条例或外人投资条例核准投资之股利所得，非居住者个人按30 %扣缴，外国营利事业按25 %扣缴。