代扣代缴税款 meaning in Chinese

withhold the taxes

Article 20 tax authorities have the power to conduct inspections into the financial , accounting and tax payment affairs of enterprises with foreign investment and organizations or sites of foreign enterprises set up in the territory of china dealing in production or business operations ; and have the power to conduct inspections into the withholding agents on the condition on tax withheld
第二十条税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、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。