扣税义务人【英】

withholding obligat

译文来源

http://www.fdi.gov.cn/1800000121_39_4783_0_7.html

例句

1. 可指定工程价款或劳务费的支付人为扣缴义务人，并将《非居民企业承包工程作业和提供劳务企业所得税扣缴义务通知书》送达被指定方。——《非居民承包工程作业和提供劳务税收管理暂行办法》

1. It may designate the payer of engineering payments or labor fees as the withholding obligat or, and deliver the Notification of Obligation of Withholding Enterprise Income Tax of Non-resident Enterprises with Contracted Engineering Operation and Provision of Labor Services (see Attachment 6) to the designated party.Article 2 The “non-residents” mentioned in the measures consist of non-resident enterprises and non-resident individuals. —Quoted from Interim Measures for Tax Administration On Contracted Engineering Operation and Provision of Labor Services of Non-residents