1) prepayment of taxes
预付税款
2) prepaid taxes
预付税款法
4) persons subject to withholding
应付预提税款的人
5) paying tax for tax-payer
代付税款
1.
in the personal income tax law, calculating formula of the taxable income underpaying tax for tax-payer is only suitable for some specific condition, not for all the conditions.
现行个人所得税法中，代付税款下的应纳税所得额计算公式，只是在一定条件下适用，并非普遍适用。
补充资料：预付
1.预先付给。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条