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

• If banks do not comply they face a 30 per cent withholding tax on payments to the institutions from the US – a threat that some believe will lead to foreign groups trying to remove themselves from US capital markets.
  如果银行不遵守该法，将对其所有美国投资收益征收30%的代扣所得税。一些人认为，这一威胁将导致外国银行设法撤离美国资本市场。
• 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。
• 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。
• Your employer is required to deduct a certain amount from your salary as a withholding tax payable to the federal government.
  你的老板必须从你们的薪资中扣缴一定的税额，再缴纳给联邦政府。
• 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。
• If the United States has a tax treaty with the student's home country, the withholding tax of 30 percent on investment income may be reduced.
  如果美国和学生本国订有税务条约，则百分之三十的投资所得预扣税可以减少。
• 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。
• 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。
• There are cases of the above, such as invoices Linggou has been in charge of the Withholding tax authorities should balance the IC card and invoices.
  有上列情形的，如已领购专用发票，主管税务机关应暂扣其结存的专用发票和IC卡。
• The withholding tax will not apply to individual investors.
  代扣税不适用于个人投资者。