To establish the reversion responsibility of withholding agents is the other angle to safeguard taxpayers’ rig.
为确保税收收入的取得 ,国家在征收个人所得税时注重运用他人责任的理论 ,即通过扩大纳税义务承担主体的范围以有效抑制偷税行为的发生 ,因此 ,在纳税人以外衍生出扣缴义务人这一主体。
Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.
而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
In the view of this, the author has chosen the withholding agent of wage tax for the perspective; research a number of issues about legal responsibility, hoping to improve the system of withholding obligations, in order to maximize the value of the system.
鉴于此,本文选择以工薪类个税扣缴义务人为视角,对其法律责任若干问题进行研究,以期能够完善扣缴义务制度,使制度设计的价值能最大限度的体现出来。
Rights of taxpayer in customs valuation;
海关估价中纳税义务人的权利
A withholding agent which fails to withhold or collect the amount of tax which should have been withheld or collected shall pay the amount of tax which should have been withheld or collected But has not been withheld or collected
扣缴义务人应扣未扣、应收未收税款的,由扣缴义务人缴纳应扣未扣、应收未收税款。
Withholding agents have the right to get commission for their withholding and remitting tax or collecting and remitting taxes.
9扣缴义务人有要求取得代扣代缴、代收代缴手续费的权利。
If there are no agents, the purchaser shall be the withholding agent.
没有代理人的，以购买者为扣缴义务人。
On the Reversion Responsibility of Withholding Agents of Individual Income Tax;
论个人所得税扣缴义务人的还付责任
Other withholding agents as stipulated by the Ministry of Finance.
(三)政部规定的其他扣缴义务人。
"Taxes withheld on each payment By a withholding agent shall, within five days, be turned over to the State Treasury and the income tax return submitted to the tax authorities."
扣缴义务人每次所扣的税款,应当于五日内缴入国库,并向税务机关报送扣缴所得税报告表。
The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.
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。
Article11 A service fee equivalent to2 per cent of the amount of tax withheld shall be paid to the withholding agent.
第十一条对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
Article10. A service fee of one percent of the amount of tax withheld shall be paid to the withholding agents.
第十条对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。
A handling fee of 2% of the amount of tax withheld shall Be paid to the withholding agent.
对扣缴义务人按照所扣缴的税款,付给百分之二的手续费。
Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents.
法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。
Withholding agent's file number: the file number given by the tax authorities upon tax registration.
扣缴义务人编码：填写办理税务登记时,由主管税务机关所确定的扣缴义务人的税务编码。
Where the withholding agent fails to fulfil its obligation to withhold tax or fails to turn the tax over to the State Treasury within the prescribed time limit as provided in the law
扣缴义务人不履行税法规定的扣缴义务以及不按规定期限将已扣税款入国库
Withholding agents shall fulfil their obligations of withholding or collecting tax in accordance with the law or the administrative regulations.
扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。
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；
Tax payers and withholding agents have the right to establish accounting books with computers.
16纳税人、扣缴义务人有采用计算机记账的权利。
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