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1)  withholding taxation system
代扣制
1.
In view of the situation in China,this article suggests the investment funds management companies should be free of incom tax,the investor should be granled with benefical tariff and pay taxes according to withholding taxation system,which can improre the ta.
然而我国的投资基金税收却存在着明显的重复课税和税负过重现象 ,极大地损害了投资基金各利益主体的切身利益 ,不利于投资基金的快速健康发展 ,可通过对投资基金管理公司免收所得税、对投资者实行优惠税率并采取代扣制方式纳税等方式来进一步完善我国税
2)  withhold [英][wɪð'həʊld]  [美][wɪð'hold; wɪθ'h-]
代扣
1.
Design and Implementation of a trade union should be deducted automatically each month to pay the amount of personal income tax management information system,Reduce the complexity of calculating the withholding,To ensure the accuracy of the calculation,Improve the efficiency of the financial staff.
设计并实现一个能自动扣减每月职工应缴纳个人所得税纳税额的管理系统,降低了代扣计算的复杂性,保证了计算的准确性,提高了财务人员的工作效率。
3)  withholding [英][wið'həuld]  [美][wɪð'hold]
代扣代缴
1.
Implementation of high school s withholding of endividual income tax management system;
高校个人所得税代扣代缴系统的实现
2.
Reconstruct personal system of income tax is a key to build taxpayer s account of income tax, to establish declared taxation system by people-selves, to make withholding open and transpire.
重新架构个人所得税制关键在于要对纳税人建立个人所得税账户,要建立公民自行申报纳税制度,要使代扣代缴公开透明。
4)  withholding [英][wið'həuld]  [美][wɪð'hold]
代扣款
5)  tax withholding
代扣税款
6)  system of input tax being credited
抵扣制度
1.
The article analyses the main problems in China s VAT as follows: scope of levy VAT is narrow relatively, system of input tax being credited is not perfect, structure of VAT rate is not reasonable.
分析了我国现行增值税中存在的几个主要问题,即:征税范围相对狭窄,抵扣制度不完善,税制结构不合理等,并提出了完善我国增值税制的建议。
补充资料:代扣代缴
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