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

• 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。
• 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。
• 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。
• 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 withholding tax will not apply to individual investors.
  代扣税不适用于个人投资者。
• However, analysts said the government might revive a withholding tax on foreign investors 'bond holdings, and may impose further limits on currency forward trading.
  然而，分析师表示，韩国政府可能恢复征收针对外国投资者购买债券的预扣税，并可能进一步限制远期汇率交易。
• 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。
• 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。
• 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。
• Not only are the funds 'gains treated as realised in Cayman, and hence not taxable, but their distributions are not subject to withholding tax a great benefit for their investors.
  不仅这些基金的利润被视作在开曼赚取的，因此不用纳税，利润的发放也不用代扣所得税为其投资者带来了莫大好处。