withholder meaning in Chinese
抑制因素
Examples
- As regards a non - resident enterprise which earns any income as prescribed in paragraph 3 , article 3 of the present law , the place at the locality of the obligatory withholder shall be the tax payment place
非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。 - Article 40 a obligatory withholder shall , within 7 days after the date of withholding , turn over to the state treasury the tax payments which it withholds every time and submit a form of report on the withheld enterprise income taxes to the local tax organ
第四十条扣缴义务人每次代扣的税款，应当自代扣之日起七日内缴入国库，并向所在地的税务机关报送扣缴企业所得税报告表。 - Article 39 in case the obligatory withholder has failed to withhold the income tax which ought to be withheld according to articles 37 and 38 of the present law or is unable to perform the withholding obligation , the taxpayer shall pay them at the place where the income has occurred
第三十九条依照本法第三十七条、第三十八条规定应当扣缴的所得税，扣缴义务人未依法扣缴或者无法履行扣缴义务的，由纳税人在所得发生地缴纳。 - Article 37 the payable income taxes on the incomes obtained by a non - resident enterprise as prescribed in paragraph 3 , article 3 of the present law shall be withheld by sources , with the payer acting as the obligatory withholder , who shall withhold the tax amount from each payment or payment due
第三十八条对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。 - Article 38 as regards the payable income taxes on the incomes obtained by a non - resident enterprise within the territory of china from undertaking engineering projects or providing labor services , the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ
第三十八条对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。