withholding income tax return

基本解释

This return is to he filled out by withholding agant as a declaration on the withholding of income tax.
本表适用于扣缴义务人申报扣缴的所得税额。
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.
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。
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。