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
- 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。 - 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。 - He gets a number of perquisites, over and above his salary. Wages and other related income are taxable at graduated rates and are also subject to withholding tax.
除了薪水外，他还有一些额外收入。工资及其他有关收入都要按等级税率纳税，而且也要从薪金工资中预扣。 - 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 - 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） - The withholding tax will not apply to individual investors.
代扣税不适用于个人投资者。 - South Korea will reimpose a withholding tax on foreign investors 'earnings from government bonds in a move that mirrors initiatives in many other countries trying to stabilise their currencies.
韩国将对外国投资者的国债利得重新征收预扣税，其它许多国家都已采取了类似举措，设法稳定本币汇率。 - 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。 - One element will be a withholding tax on all future income generated by accounts held by overseas investors in Switzerland, which will vary from country to country.
协议条款之一是针对海外投资者在瑞士存款未来产生的所有收入征收预扣税，具体税率将随各国有所变化。