The legal relationship of tax withholding, is the general term for a variety of legal relationships among withholding agents, tax creditors, tax authorities and taxpayers as a result of the withholding obligations set by the taxation law.
仅从形式上来看,这一义务所包含的内容以及扣缴法律关系中各主体之间的权利义务关系是比较明晰的;但对于扣缴法律关系的本质以及在这一法律关系中扣缴义务人所处的法律地位等这些更深层次的理论问题,涉足此领域的学者们却议论纷纷、莫衷一是。
(2) To withhold the taxes due;
（二）扣缴所欠税款；
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。
amounts withheld by Member States
成（会）员国扣缴数额
graduated withholding
税款的累进预提扣缴
Federal income tax withholding
联邦所得税的预提扣缴
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。
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。
"Taxes withheld on each payment By a withholding agent shall, within five days, be turned over to the State Treasury and the income tax return submitted to the tax authorities."
扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向税务机关报送扣缴所得税报告表。
The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.
扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
Article11 A service fee equivalent to2 per cent of the amount of tax withheld shall be paid to the withholding agent.
第十一条对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
Article10. A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.
第十条对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。
A handling fee of 2% of the amount of tax withheld shall Be paid to the withholding agent.
对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。
net income after income taxes
扣除所得税后净收益;扣缴所得税后的净收益
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。
Other withholding agents as stipulated by the Ministry of Finance.
(三)政部规定的其他扣缴义务人。
or withholding or revoking the Business License for Enterprise as a Legal Person
扣缴、吊销《企业法人营业执照》
Main Changes in Articles concerning Withholding at Source in the Enterprise Income Tax Law;
《企业所得税法》源泉扣缴上的几大变化
On the Reversion Responsibility of Withholding Agents of Individual Income Tax;
论个人所得税扣缴义务人的还付责任
