What is Withholding Tax? 什么是预扣税? 

What is Withholding Tax? 什么是预扣税? 

What is Withholding Tax?

Withholding Tax is a tax deducted by the payer (a tax resident) from payments made to the recipient (a non-tax resident) before remitting the amount to the tax authorities. This applies to expenses such as media fees, service fees, or royalty payments.

 什么是预扣税? 

预扣税是把付款方(税务居民)支付给收款方(非税务居民)的费用,预扣了并缴纳给税收局的税务(例如媒体费用、提供服务或版权收益费用)