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

• 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。
• 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。
• What's a withholding tax?
  代扣缴所得税是什么？
• 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
• 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。
• 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。
• More specifically, the IRS is threatening to impose a withholding tax of up to 30 per cent on sales of US assets by groups that it deems to be non-compliant – and the assets could include US shares or US Treasury bonds.
  说得更具体点，美国国税局威胁，要对其认为违规的公司出售美国资产的收益征收至多30%的预扣税&这些资产可能包括美国股票或美国国债。
• 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。
• 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。
• 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。