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。
• What's a withholding tax?
  代扣缴所得税是什么？
• In a petition letter, 36 overseas lenders said the withholding tax on interest payments on all loans to mainland banks from overseas creates an excessive burden.
  在一封申请信中，36个海外贷款者说，对海外银行大陆支行的所有贷款的利息征收代扣所得税已经成了过于沉重的负担。
• 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。
• As of January 1, however, they will be subject to a 20 per cent withholding tax.
  但从7月1日起，他们将需缴纳20%的预提所得税。
• However, analysts said the government might revive a withholding tax on foreign investors 'bond holdings, and may impose further limits on currency forward trading.
  然而，分析师表示，韩国政府可能恢复征收针对外国投资者购买债券的预扣税，并可能进一步限制远期汇率交易。
• 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。
• 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。
• 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 withholding tax will not apply to individual investors.
  代扣税不适用于个人投资者。