The regulations of deduction at source authorize the Administration of Taxation to claim on withholding agents.
源泉扣缴制度赋予了税务机关要求纳税人所得支付人的代扣代缴义务,但义务的履行总会存在瑕疵的可能,为了维护国家税收管辖权,《企业所得税法》授予税务机关追缴税款的权力。
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
The Analysis of the Power of Pursuing the Tax Payment in the Rules of Deduction at Source;
源泉扣缴制度中税务机关追缴税款权力的立法评析
Withholding System of Individual Income Tax at Source: from an Efficiency Perspective;
效率视野中的个人所得税源泉扣缴制度——兼论扣缴义务人的税法主体地位
This honesty, of course, is aided by the collection of taxes at the source and by the fear of being investigated by law enforcement.
当然这种诚实是以泉源扣缴和追究法律责任为辅助的.
(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。
taxation at (the) source
源泉课税, (对) 税源征税((从薪资所得、利息、退职金等之中直接扣除的征税方法))
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。
A spring, especially the source of a stream.
泉源一股喷泉，尤指溪流的源泉
