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词汇
withholding
释义
withholding
扣缴
指税法中责成扣缴义务人(例如公司负责人)在收入尚未为纳税义务人控制时,将纳税义务人应缴纳的税款自给付金额中扣下,并缴交国库之谓。扣缴主要实施於所得税,而且原则上均为税款的扣缴。当扣缴税额成为最终税负时,一般称为扣缴税(*withholding tax)。
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更新时间:2025/11/3 21:19:54