withholder

基本解釋

The tax withheld by a withholder shall be noted on the interest settlement slip issued to a client.
扣繳義務(wù)人代扣稅款，應(yīng)當(dāng)在給儲(chǔ)戶的利息結(jié)付單上注明。
Article 8 A withholder conducting the interest settlement for a client shall withhold the individual income tax according to law.
第八條扣繳義務(wù)人在向儲(chǔ)戶結(jié)付利息時(shí)，依法代扣代繳稅款。
Article 7 The location for payment of motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located.
第七條車船稅的納稅地點(diǎn)為車船的登記地或者車船稅扣繳義務(wù)人所在地。