withholding tax 是什么税种

问题描述:

withholding tax 是什么税种

withholding tax:是指雇主替*从职员薪资中扣缴的所得税.
纳税人自产自用应税产品的纳税义务发生时间,为移送使用应税产品的当天
The time of rateability for withholding tax by the withholding
agent is the very day of payment for goods.