It defines the legal status of one of the subject of this crime who is called the withholding agent and distinguishes the withholding agent from the commissioned agent .

该部分 明析了本罪犯罪主体之一& 扣缴 义务 人的法律地位，并区分了扣缴义务人与委托代征人。

A : Will you introduce me to the new purchasing agent ? If there are no agents the purchaser shall be the withholding agent .

可以介绍我认识新的采购代理商吗？没有代理人的，以购买者为 扣缴 义务 人。

A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf .

纳税人、 扣缴 义务 人可以委托税务代理人代为办理税务事宜。

Withholding agent should turn the tax withheld over to the State Treasury within the prescribed time limit and file this return with the local tax authorities .

扣缴 义务 人应将扣缴的税款在规定的期限内缴入国库，并向当地税务机关报送本表。

To make inquiries of a taxpayer or withholding agent regarding the relevant issues and circumstances connected with the payment of tax or the amount of tax withheld and remitted or collected and remitted .

询问纳税人、 扣缴 义务 人与纳税或者代扣代缴、代收代缴税款有关的问题和情况；

If the withholding agent promises in writing to pay the tax amount on behalf of the taxpayer it shall be ascertained that the withholding agent has withheld or collected the tax amount .

扣缴 义务 人书面承诺代纳税人支付税款的，应当认定扣缴义务人“已扣、已收税款”。

In the event that the taxpayer prevents a withholding agent from fulfilling its obligations the withholding agent shall promptly report the case to the tax authorities for their action .

纳税人拒绝的， 扣缴义务人应当及时报告税务机关处理。

Secondly analyze the nature of the legal duty of withholding agent in the use of Own Responsibility and Responsibility of Others on Civil Law and define it as Responsibility of Others on Tax Law . Analyze the types of liabilities in combination of Administrative Law and Criminal Law .

其次，运用民法上自己责任和他人责任的概念分析 扣缴 义务 人的法律责任性质，将其界定为税法上的他人责任；结合行政法、刑法分析了 扣缴 义务 人法律责任的类型。

Except in the case where the withholding agent has promptly reported to the tax authorities the situation regarding the refusal on the part of a taxpayer to have the amount of tax withheld or collected .

但是， 扣缴 义务 人已将纳税人拒绝代扣、代收的情况及时报告税务机关的除外。

In cases there is no withholding agent the taxpayer shall file a return and pay tax himself .

没有 扣缴 义务 人的，由纳税义务人自行申报纳税。

The tax withheld by the withholding agent on monthly basis and the tax paid by the self-reporting individual shall be paid to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities .

扣缴 义务 人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。

If the withholding agent fails to meet the time limit again the tax authorities shall pursue the taxes according to law and may impose a fine of ten thousand yuan or less on the withholding agent .

逾期仍不缴纳的，由税务机关依法 追缴，并处以一万元以下的罚款；

In the case of tax disputes with the tax authorities a taxpayer withholding agent or tax payment guarantor must first pay or remit the amount of tax and fines on tax in arrears in accordance with the law or the administrative regulations

纳税人、 扣缴 义务 人、纳税担保人同税务机关在纳税上发生争议时，必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金

From the angel of stipulation of criminal law and convenience of judicial practice the author thinks that it is unnecessary to set up a kind of crime called crime of the withholding agent evading paying tax payment alone .

从刑法规定和司法实践处理方便的角度出发，认为没要必要单独设立 扣缴 义务 人逃避缴纳税款罪。

To show the use of ( an article ) to a prospective buyer If there are no agents the purchaser shall be the withholding agent .

向可能的购买者示范（某物品的）使用.没有代理人的，以购买者为 扣缴 义务 人。

Obtaining taxable incomes and there is no withholding agent ;

取得应税所得，没有 扣缴 义务 人的；

A withholding agent shall according to the provisions of the state make the withholding declaration for all the taxpayers and in full amount .

扣缴 义务 人应当按照国家规定办理全员全额扣缴申报。

Research on Certain Issues about Legal Responsibilities of Withholding Agent of Personal Income Tax on Wage

我国工薪类 个税 扣缴 义务 人法律责任若干问题研究

The withholding agent shall within five days turn over the tax amount withheld each time to the state treasury and submit a report on the income tax withheld to the local tax authority .

扣缴 义务 人每次所 扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

Humans Study on the Tax Withholding Agent and Tax Collector System in China

我国税收 扣缴 义务人与 代征人制度研究

The term of taxpayer here includes taxpayer and withholding agent .

纳税人诉讼中的纳税人，包括纳税义务人以及与纳税义务人地位 类似 的 代扣 代缴 义务 人、 负 税 人。

A taxpayer or withholding agent shall pay or remit tax within the time limit prescribed by the law or the administrative regulations or as determined by the tax authorities in accordance with the law or the administrative regulations .

纳税人， 扣缴 义务 人按照法律，行政法规规定或者税务机关依照法律，行政法规的规定确定的期限，缴纳或者解缴税款。

The main body of power is taxpayer and withholding agent the object is the secret of taxation and it contains the power of acquisition control and defense .

纳税人秘密权的主体是纳税人及 扣缴 义务 人，客体是税收秘密，内容包括享有、支配、防御等 多项权能。

That is if the supplier does not have a business establishment in China then the withholding agent or recipient will pay VAT if they are established or reside in Shanghai .

即，如果服务提供方在中国没有经营机构的，其位于上海的 代理人或者服务接受方将 扣缴增值税。

For the payment of income tax in accordance with the provisions of the preceding paragraph the income beneficiary shall be the taxpayer and the payer shall be the withholding agent .

依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为 扣缴 义务 人。

The trustor may be the national tax authorities taxpayer or withholding agent . The accepter of a commission ( or a unit or an individual ) refers to the agency or agent .

税务 代理业是一项受托 代理业务，委托人是国家税务机关、纳税人和 扣缴 义务 人；接受委托的（即受托单位和个人）是代理机构和代理人员。

Name of withholding agent : the name of unit or individual actually making payment to the foreign enterprise .

扣缴 义务 人名称：填写实际支付外国企业款项的单位和个人名称。