withholding tax

英 [wɪðˈhəʊldɪŋ tæks]

美 [wɪðˈhoʊldɪŋ tæks]

n.  (美国由雇主从员工收入中扣除并直接交给政府的)须扣税款

经济

牛津词典

noun

• （美国由雇主从员工收入中扣除并直接交给政府的）须扣税款
  (in the US) an amount of money that an employer takes out of sb's income as tax and pays directly to the government

柯林斯词典

• 预提税；预扣税；代扣所得税
  Awithholding taxis an amount of money that is taken in advance from someone's income, in order to pay some of the tax they will owe.

英英释义

noun

• income tax withheld from employees' wages and paid directly to the government by the employer
  Synonym:withholding

双语例句

• Moreover, the Directive provides an alternative withholding tax in the transitional period that effectively balances the interests of the state where interest is paid, the state where the.
  利息支付情况的信息交换制度是该指令的核心，同时指令还在过渡期内规定了可选择的预提税制度，从而有效地协调了支付地国、税收居民国和受益人之间的利益。
• Thus it has to be checked whether, among other things, a withholding tax should be considered.
  因此，不管是否考虑代扣所得税和其他事项，这种方法都应该得到检查。
• What's a withholding tax?
  代扣缴所得税是什么？
• In a petition letter, 36 overseas lenders said the withholding tax on interest payments on all loans to mainland banks from overseas creates an excessive burden.
  在一封申请信中，36个海外贷款者说，对海外银行大陆支行的所有贷款的利息征收代扣所得税已经成了过于沉重的负担。
• Defects in Withholding Tax of Wages, Salaries and Tax Formula of Year-end Awards
  工资、薪金个税扣缴及年终奖计税公式缺陷的思考
• As of January 1, however, they will be subject to a 20 per cent withholding tax.
  但从7月1日起，他们将需缴纳20%的预提所得税。
• Like the withholding tax imposed on dividends, the branch profits tax is subject to reduction or elimination pursuant to the terms of applicable tax treaties.
  如同就股息征收的扣缴税一样，分支机构利润税也可以根据相关税收条约的条款予以扣除或免除。
• Amount of deductions: the contract amount on which withholding tax is not chargeable according to the provisions of the tax law.
  扣除额：填写按税法规定，不应扣缴所得税的合同金额。
• In emerging markets, capital gains and withholding tax on dividends are tax-exempt.
  在新兴市场国家，资本收益和分红的代扣所得税都是免税的。
• More specifically, the IRS is threatening to impose a withholding tax of up to 30 per cent on sales of US assets by groups that it deems to be non-compliant – and the assets could include US shares or US Treasury bonds.
  说得更具体点，美国国税局威胁，要对其认为违规的公司出售美国资产的收益征收至多30%的预扣税&这些资产可能包括美国股票或美国国债。