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
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
双语例句
- A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。 - The only taxation is some non-recoverable withholding tax deducted at source on some forms of income.
唯一要交的税是在源头上就对某些收入形式扣除了的不可退回的代扣所得税。 - 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 - Most member states chose to exchange information; most European tax havens went for the withholding tax.
大多数欧盟成员国选择交换情况；而大部分欧洲避税港选择扣除预扣税款。 - 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。 - 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。 - 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。 - 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。 - Third countries can either exchange information with EU tax authorities or levy a withholding tax which they then pass back to the European home state of the saver.
第三国可以与欧盟税收部门交换信息，也可以先征收预扣税，然后将其返还给欧洲储户的母国。 - The withholding tax will not apply to individual investors.
代扣税不适用于个人投资者。