Withholding tax 是什么? - 知乎

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Withholding Tax 为预扣税,是指雇主给付非居民,包括雇员、商业伙伴及海外代理商时所应缴交的税务。 当支付相应款项给非居民的时候,必须预提该款项的一定百分比作预扣税,是由东道国政府按支付给外国投资者的股利、利息、无形资产特许权使用费等所计征的税种。预扣税必须缴纳给该国政府的 ...


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