| 1. | 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。 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | The units and the withholding agents being inspected must report thereto true to fact and provide relevant materials , and may not refuse or make any concealment
被检查的单位和扣缴义务人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。 |
| 7. | In regard to the income tax charged in accordance with the provisions of the preceding paragraph , the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent
依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。 |
| 8. | The withholding agent shall , within five days , turn over the tax amount withheld each time to the state treasury , and submit a report on the income tax withheld to the local tax authority
扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。 |
| 9. | Where the withholding agent fails to fulfil its obligation to withhold tax or fails to turn the tax over to the state treasury within the prescribed time limit as provided in the law , punishment shall be inflicted in accordance with the provisions of article 24 of the tax law
扣缴义务人不履行税法规定的扣缴义务以及不按规定期限将已扣税款入国库，将分别按税法第二十四条的规定，予以处罚。 |
| 10. | 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。 |
