1.
Withholding agents have the right to get commission for their withholding and remitting tax or collecting and remitting taxes.
9扣缴义务人有要求取得代扣代缴、代收代缴手续费的权利。
2.
Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.
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。
3.
Implementation of high school s withholding of endividual income tax management system;
高校个人所得税代扣代缴系统的实现
4.
Problems in the deduction and payment of the individual income tax and the reform;
个人所得税代扣代缴中的问题与改革
5.
to make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted.
询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有关的问题和情况；
6.
Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents.
法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。
7.
Arrange, withhold IIT and handling IIT payments
4)安排员工个人所得税合理进行申报、代扣代缴
8.
iv. Arrange, withhold IIT and handling IIT payments
4)安排个人所得税合理进行申报、代扣代缴
9.
Calculation of Businesses Pay Personal Income Tax Withholding and Accounting Treatment
企业代扣代缴个人所得税的核算及会计处理
10.
The confusion and countermeasures on the withholding and remitting Tax of colleges’personal income tax
高校个人所得税代扣代缴工作的困惑与对策
11.
For those who earn less than 120,000 yuan a year, employers will continue to deduct tax at source and report to the authorities.
年收入在12万元以下的纳税人仍由企业代扣代缴个人所得税。
12.
The Evolution of Contract: A Case Study;
契约的演进:以个体商业代扣代缴营业税为例的分析
13.
in 2000-2001, an operating security and safety assurance advanced unit; and in 2001-2002, an employee management and prepaid personal income tax advance unit.
2001至2002年度荣获就业管理先进单位及个人所得税代扣代缴先进单位。
14.
Personal Income Tax Collection and Management of Effective Options--Stressing having Links in a State of the Status of Tax Collection and Management;
个人所得税征管方式的有效选择——强调代扣代缴环节在个税征管中的地位
15.
If there are no agents, the purchaser shall be the withholding agent.
没有代理人的，以购买者为扣缴义务人。
16.
The tax authorities shall pay a handling fee to withholding agents for withholding or collecting tax in accordance with the relevant provisions.
税务机关按照规定付给扣缴义务人代扣、代收手续费。
17.
Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations.
扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。
18.
Study on the Tax Withholding Agent and Tax Collector System in China;
我国税收扣缴义务人与代征人制度研究