扣缴税款包括代收代缴税款和代扣代缴税款。

        1、代收代缴税款是指税收法律、行政法规规定,对税收网络覆盖不到或者很难控管的领域,由与纳税人有经济业务往来的单位或个人在向纳税人收取货款时依法收取税款并且代为缴纳的一种制度。

        2、代扣代缴税款是指税收法律、行政法规规定,对零星分期不易控管的税源实行源泉控管,即由支付人向纳税人支付款项时,从所支付的款项中直接扣缴税款的一种制度。

  
CHUNG RUI Tax Group Ltd. is a member firm of the “Nexia International” network. Nexia International Limited does not deliver services in its own name or otherwise. Nexia International Limited and the member firms of the Nexia International network (including those members which trade under a name which includes the word NEXIA) are not part of a worldwide partnership. Nexia International Limited does not accept any responsibility for the commission of any act, or omission to act by, or the liabilities of, any of its members. Each member firm within the Nexia International network is a separate legal entity.

中瑞税务师事务所集团有限公司 版权所有 2000-2015 京ICP备13040815号
地址:北京市海淀区西直门北大街32号枫蓝国际中心写字楼A座1608室 邮政编码:100082
电话:010-66553366 传真:010-66553380 Email:info@crtax.com