扣缴义务人

1
Withholding agent
[40]根据FATCA，扣缴义务人（withholding agent）是指一切有权控制、收取、保管、处置或支付任何可扣缴付款的人，无论其以何种身份行事。参见26 U.S.
2
tax withholder
扣缴义务人 person charged with withholding duty ; tax withholder 信息披露义务人 central prosperity shopwell capital limited 承担义务人等级 obligor grade ..
3
person charged with withholding duty
扣缴义务人 person charged with withholding duty ; tax withholder 信息披露义务人 central prosperity shopwell capital limited 承担义务人等级 obligor grade ..
4
tax withholding agent
... tax withholding certifate 税收预提证明 tax withholding agent 扣缴义务人 Income Tax Withholding 所得税代扣 ; 扣缴所得税 ; 代扣所得税 ...

短语

1
没有扣缴义务人的，由纳税义务人自行申报纳税。
In cases there is no withholding agent, the taxpayer shall file a return and pay tax himself.
2
扣缴义务人解缴税款的期限，依照前两款的规定执行。
The cut-off time for the withholding persons to release the tax shall be implemented in accordance with the above-mentioned two paragraphs.
3
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。
For financial institutions entrusted to grant loans, the entrusted financial institutions shall be the withholding agents.

扣缴义务人
扣缴义务人是指非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，其来源于中国境内的所得缴纳企业所得税，实行源泉扣缴，以支付人为扣缴义务人。

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