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

• 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。
• South Korea will reimpose a withholding tax on foreign investors 'earnings from government bonds in a move that mirrors initiatives in many other countries trying to stabilise their currencies.
  韩国将对外国投资者的国债利得重新征收预扣税，其它许多国家都已采取了类似举措，设法稳定本币汇率。
• 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。
• Defects in Withholding Tax of Wages, Salaries and Tax Formula of Year-end Awards
  工资、薪金个税扣缴及年终奖计税公式缺陷的思考
• 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。
• A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.
  预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。
• 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。
• 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。
• 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。