| 1. | Withholding agent ' s file number
扣缴义务人编码 |
| 2. | Tax payers withholding agents have the right to choose the way of filing returns
27纳税人、扣缴义务人有选择纳税申报方式的权利。 |
| 3. | 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。 |
| 4. | Article 10 . 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。 |
| 5. | For sub - contracting of construction and installation business , the main contractors shall be the withholding agents
二)建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人。 |
| 6. | 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。 |
| 7. | Tax payers and withholding agents have the right to entrust the tax agents with handling tax matters on behalf of them
13纳税人、扣缴义务人有委托税务代理人代为办理涉税事项的权利。 |
| 8. | Article 11 a service fee equivalent to 2 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。 |
| 9. | The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs
扣缴义务人的解缴税款期限，比照前两款的规定执行。 |
| 10. | 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。 |
