tax withholding agent的意思|示意

The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.

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。

In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.

没有扣缴义务人的，由纳税义务人自行申报纳税。

In case the tax certificate is filled out by withholding agent, this return should be submitted together with copies of the tax certificate.

如果由扣缴义务人填写完税证，应在报送此表时附完税证副联份。

A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent.

对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。

C. that the taxpayer and the withholding agent can trust a tax representative to make commitments on tax affairs on their behalf.

税务代理是一种统称，通常包括税务代理和税务咨询两个基本方面。

A taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself.

在两处以上取得工资、薪金所得和没有扣缴义务人的，纳税义务人应当自行申报纳税。