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

• If the United States has a tax treaty with the student's home country, the withholding tax of 30 percent on investment income may be reduced.
  如果美国和学生本国订有税务条约，则百分之三十的投资所得预扣税可以减少。
• 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。
• He gets a number of perquisites, over and above his salary. Wages and other related income are taxable at graduated rates and are also subject to withholding tax.
  除了薪水外，他还有一些额外收入。工资及其他有关收入都要按等级税率纳税，而且也要从薪金工资中预扣。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。