1.
When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.
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。
2.
"When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must be issued to the taxpayers."
税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。
3.
(2) To withhold the taxes due;
（二）扣缴所欠税款；
4.
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。
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.
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。
7.
Article82. The tax withholding and collection service fees paid in accordance withtheprovisionsofparagraphthreeofArticle19 oftheTax Administration Law shall be allocated from tax payments withheld or collected and handed over.
第八十二条税收征管法第十九条第三款规定的代扣、收手续费，从代扣、收税款中提取。
8.
graduated withholding
税款的累进预提扣缴
9.
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。
10.
Any withholding of taxes to be made under laws or administrative rules and regulations shall be handled in accordance with the provisions of relevant laws or administrative rules and regulations.
法律、行政法规规定代扣、代收税款的，依照法律、行政法规的规定办理。
11.
The COMPANY shall withhold such amount and pay it to the competent tax bureau.
本公司将为该员工代扣代徼个人所得税，并将应纳税款上交相应税务机关。
12.
To deduct(withholding tax)from an employee's salary.
扣留从雇员收入中扣除（代扣的所得税）
13.
A withholding agent which fails to withhold or collect the amount of tax which should have been withheld or collected shall pay the amount of tax which should have been withheld or collected But has not been withheld or collected
扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。
14.
The Buyer will on behalf of Seller submit the withholding amount to the Chinese tax authority within5( fie) days after receiing the said amount.
买方自收到税款之日起，五日之内，代表卖方向中国税务机关依法交纳带扣所得税。
15.
"the tax authorities may, in addition to setting a new time limit for the payment of the part of tax that should have been withheld and, at their discretion, impose a penalty of not more than the amount that should have been withheld."
税务机关除限期追缴应扣未扣税款外,可以酌情处以应扣未扣税款的一倍以下的罚金。
16.
net of tax method
按扣除税款后净额计算法
17.
They have carried back an unused excess-profits-tax credit
他们已扣除未使用的超额利润税贷款。
18.
It made my day when I received a&500tax rebate.
我收到500英镑税款折扣时乐不可支。