the withholding agent

Humans Study on the Tax Withholding Agent and Tax Collector System in China

我国税收扣缴义务人与代征人制度研究

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A: Will you introduce me to the new purchasing agent? If there are no agents, the purchaser shall be the withholding agent.

可以介绍我认识新的采购代理商吗？没有代理人的，以购买者为扣缴义务人。

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Article21if a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the book keeping software, programs, usage manuals and other relevant material shall first be sent to the responsible taxation authority for its records.

第二十一条纳税人、扣缴义务人采用计算机记帐的，应当在使用前将其记帐软件、程序和使用说明书及有关资料报送主管税务机关备案。

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If the withholding agent promises in writing to pay the tax amount on behalf of the taxpayer, it shall be ascertained that the withholding agent "has withheld or collected the tax amount".

扣缴义务人书面承诺代纳税人支付税款的，应当认定扣缴义务人“已扣、已收税款”。

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In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action.

纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。

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If the withholding agent fails to meet the time limit again, the tax authorities shall pursue the taxes according to law and may impose a fine of ten thousand yuan or less on the withholding agent.

逾期仍不缴纳的，由税务机关依法追缴，并处以一万元以下的罚款；

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According to the provisions of the State Administration of Taxation, the Institutions which are the personal income tax payroll withholding agent should withhold personal income.

根据国家税务总局的规定，事业单位发放工资均为个人所得税的扣缴义务人，应依法代扣代缴个人所得税。

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To make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted.

询问纳税人、扣缴义务人与纳税或者代扣代缴、代收代缴税款有关的问题和情况；

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Except in the case where the withholding agent has promptly reported to the tax authorities the situation regarding the refusal on the part of a taxpayer to have the amount of tax withheld or collected.

但是，扣缴义务人已将纳税人拒绝代扣、代收的情况及时报告税务机关的除外。

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Secondly, analyze the nature of the legal duty of withholding agent in the use of Own Responsibility and Responsibility of Others on Civil Law and define it as Responsibility of Others on Tax Law. Analyze the types of liabilities in combination of Administrative Law and Criminal Law.

其次，运用民法上自己责任和他人责任的概念分析扣缴义务人的法律责任性质，将其界定为税法上的他人责任；结合行政法、刑法分析了扣缴义务人法律责任的类型。

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The paper first sets out the definition of withholding agent and the positive and negative significations of the withholding system, defines the legal status of withholding agent on the tax collection and management procedures: the independent legal subject which is different from tax authority and taxpayer.

文章首先阐述了扣缴义务人的定义、扣缴义务制度的积极意义和消极意义、界定了扣缴义务人在税收征管程序中的法律地位：不同于征税机关代理人和纳税人代理人的独立法律主体。

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The paying enterprise or individual the withholding agent and withhold the IIT upon payment of income.

代扣代缴.由支付所得的单位或个人为扣缴任务人扣缴和申报缴纳个人所得税.纳税人不需另作申报.

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The tax authority or the designated entity that pays the prize will be IIT withholding agent.

税务机关或其指定的有奖发票兑奖机构,是有奖发票奖金所得个人所得税的扣缴义务人.

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From the angel of stipulation of criminal law and convenience of judicial practice, the author thinks that it is unnecessary to set up a kind of crime called crime of the withholding agent evading paying tax payment alone.

从刑法规定和司法实践处理方便的角度出发，认为没要必要单独设立扣缴义务人逃避缴纳税款罪。

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The withholding agent shall, within five days, turn over the tax amount withheld each time to the state treasury, and submit a report on the income tax withheld to the local tax authority.

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。

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That is, if the supplier does not have a business establishment in China, then the withholding agent or recipient will pay VAT if they are established or reside in Shanghai.

即，如果服务提供方在中国没有经营机构的，其位于上海的代理人或者服务接受方将扣缴增值税。

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To show the use of ( an article) to a prospective buyer If there are no agents, the purchaser shall be the withholding agent.

向可能的购买者示范（某物品的）使用.没有代理人的，以购买者为扣缴义务人。

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The tax withheld by the withholding agent on monthly basis, and the tax paid by the self-reporting individual, shall be paid to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities.

扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。

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For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary shall be the taxpayer and the payer shall be the withholding agent.

依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。

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It defines the legal status of one of the subject of this crime who is called the withholding agent, and distinguishes the withholding agent from the commissioned agent.

该部分明析了本罪犯罪主体之一&扣缴义务人的法律地位，并区分了扣缴义务人与委托代征人。

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