On the analysis of source of withholding management means content based on the characteristics of a non-resident enterprise income tax to the plight of withholding management source a concrete analysis .

在分析源泉 扣缴管理的手段、内容、特点的基础上，对非居民企业 所得 税源泉扣缴管理的困境进行了具体的分析。

The confusion and countermeasures on the withholding and remitting Tax of colleges ' personal income tax

高校个人 所得 税 代扣 代缴工作的困惑与对策

Have not established within Chinese territory shall be obtained from place of institutions within the territory of China financial derivatives trading income of foreign institutions enterprises withholding income tax shall be levied .

对未在我国境内设立机构场所而取得来源于我国境内的金融衍生工具交易所得的外国机构、企业，应征收 预提 所得 税。

This paper illuminates the orientation of the efficiency value of the withholding system of individual income tax at source with economic analysis .

本文运用法经济学的分析方法，剖析个人 所得 税源泉 扣缴制度建构的效率价值取向；

Combined with the developed countries of the advanced management experience proposes strengthening non-resident enterprise income tax withholding management specific advice source in order to the tax authorities after a non-resident enterprise income tax withholding management provide source of useful advice .

结合发达国家的先进管理经验提出了加强非居民企业所得税 源泉 扣缴管理的具体建议，以期为税务部门以后的非居民企业 所得 税源泉扣缴管理提供有用的建议。

The enterprise with foreign investment is responsible for withholding the individual income tax of its employees .

外国企业雇员的个人 所得 税由该企业负责 扣缴。

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。

It includes all the withholding taxes but only a fraction of the total income tax of abroad .

在国外的总 所得 税，它包括全部 扣留的税款。

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 system uses the c / s mode the tool uses Power Builder 6.0 and the database system uses Sybase Sql anywhere 5.0.In conclusion : the problem of withholding individual income tax is solved in colleges and universities .

系统采用c/s模式开发，工具采用POWERBUILDER6.0，数据库系统采用SybaseSQLAnywhere，提供了解决高校个人 所得 税 代扣 代缴问题的一种方法。

All the states that impose a tax on wages and salaries have a withholding system that is similar to the one used in the federal income tax system . State tax rates are generally much lower than the federal rates .

征收工资及薪水税的各州都实行与联邦 所得 税制相似的 预 扣税制，州税税率一般都远比联邦税低。