withholding tax
A portion of income tax that is subtracted from salary, wages, dividends, or other income before the earner receives payment.
? The most common example is the income tax and social-security tax withheld by an employer from an employee’s pay. [Cases: Internal Revenue 4849; Taxation 1100. C.J.S. Internal Revenue ¡ì¡ì 740¨C741; Taxation ¡ì 1779.]
How would a bilingual lawyer translate the term withholding tax into Chinese?
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