withholding tax
英 [wɪðˈhəʊldɪŋ tæks]
美 [wɪðˈhoʊldɪŋ tæks]
n. (美国由雇主从员工收入中扣除并直接交给政府的)须扣税款
牛津词典
noun
- （美国由雇主从员工收入中扣除并直接交给政府的）须扣税款
(in the US) an amount of money that an employer takes out of sb's income as tax and pays directly to the government
柯林斯词典
- 预提税；预扣税；代扣所得税
Awithholding taxis an amount of money that is taken in advance from someone's income, in order to pay some of the tax they will owe.
英英释义
noun
- income tax withheld from employees' wages and paid directly to the government by the employer
双语例句
- Amount of deductions: the contract amount on which withholding tax is not chargeable according to the provisions of the tax law.
扣除额：填写按税法规定，不应扣缴所得税的合同金额。 - One element will be a withholding tax on all future income generated by accounts held by overseas investors in Switzerland, which will vary from country to country.
协议条款之一是针对海外投资者在瑞士存款未来产生的所有收入征收预扣税，具体税率将随各国有所变化。 - Like the withholding tax imposed on dividends, the branch profits tax is subject to reduction or elimination pursuant to the terms of applicable tax treaties.
如同就股息征收的扣缴税一样，分支机构利润税也可以根据相关税收条约的条款予以扣除或免除。 - Moreover, the Directive provides an alternative withholding tax in the transitional period that effectively balances the interests of the state where interest is paid, the state where the.
利息支付情况的信息交换制度是该指令的核心，同时指令还在过渡期内规定了可选择的预提税制度，从而有效地协调了支付地国、税收居民国和受益人之间的利益。 - As of January 1, however, they will be subject to a 20 per cent withholding tax.
但从7月1日起，他们将需缴纳20%的预提所得税。 - There are cases of the above, such as invoices Linggou has been in charge of the Withholding tax authorities should balance the IC card and invoices.
有上列情形的，如已领购专用发票，主管税务机关应暂扣其结存的专用发票和IC卡。 - The withholding tax will not apply to individual investors.
代扣税不适用于个人投资者。 - Defects in Withholding Tax of Wages, Salaries and Tax Formula of Year-end Awards
工资、薪金个税扣缴及年终奖计税公式缺陷的思考 - What's a withholding tax?
代扣缴所得税是什么？ - A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。