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| 1. | Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance |
| 纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。 |
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| 2. | Where the withholding agent fails to fulfil its obligation to withhold tax or fails to turn the tax over |
| 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。 |
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| 3. | The employers have to withhold the tax from your pay before you receive it. |
| 雇主不得不在你拿到工资之前从中扣除税金。 |
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| 4. | that is true.On the other hand, the business tax law stipulated the general contractor is obliged to withhold |
| 税务局：但另一方面，税法规定总承包人有义务在支付给分包商时要代扣营业税。如果没扣，不仅要自己补缴，还要接受罚款。 |
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| 5. | Where the withholding agent fails to fulfil its obligation to withhold tax or fails to turn the tax over |
| 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 |
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| 6. | Firms tracking the money companies withhold for tax purposes warn that job growth seems to have stopped |
| 美联储可以依据这个数据做出诊断吗？追踪企业税项拨备的公司警告称，这种就业增长似乎已经停止。 |
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| 7. | "Where the withholding agent fails to fulfil its obligation to withhold tax as provided in this Law, |
| 扣缴义务人不履行本法规定的扣缴义务，由税务机关限期追缴应扣未扣税款，可以处以应扣未扣税款一倍以下的罚款。 |
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| 8. | When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with |
| 扣缴义务人在向个人支付应税款项时，应当依照税法规定代扣税款，按时缴库，并专项记载备查。 |
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| 9. | We do not withhold capital gains tax for international accounts, but we do withhold dividend tax: 10% |
| 我们并不预扣国际帐户资本利得所产生的税款,但是,我们会预扣股利所产生的税款:中国大陆为10%台湾为30%香港为30%。此外,我们每年会提供1042-S表以便客户向当地政府报税使用,若有任何税务上的疑问,请咨询您的税务顾问。 |
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