the withholding agent meaning in Chinese
扣缴义务人
Examples
- Article 10 . a service fee of one percent of the amount of tax withheld shall be paid to the withholding agents
第十条对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。 - For sub - contracting of construction and installation business , the main contractors shall be the withholding agents
二)建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人。 - Article 11 a service fee equivalent to 2 per cent of the amount of tax withheld shall be paid to the withholding agent
第十一条对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。 - For financial institutions entrusted to grant loans , the entrusted financial institutions shall be the withholding agents
一)委托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。 - Article 8 the income earner shall be the taxpayer of individual income tax and the unit or person that effects the payment shall be the withholding agent
第八条个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。