No unit or individual may withhold or embezzle the funds for desert prevention and transformation.

任何单位和个人不得截留、挪用防沙治沙资金。

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All regions shall, on the basis of these basic information and the requirements of management work, create the Registration Form of Basic Individual Information, and require the withholding agents to fill out it.

各地应根据这些基础信息和管理工作的要求，制定《个人基础信息登记表》，并要求扣 缴义务人填报。

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For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary shall be the taxpayer and the payer shall be the withholding agent.

依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。

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Approval of a fire service or inside service or any alterations thereto may be withheld until any requirement of the Water Authority is complied with.

消防供水系统或内部供水系统或其更改工程可不予批准，直至水务监督的规定已获遵从为止。

http://www.legislation.gov.hk/eng/index.htm 22.09.2011

http://www.legislation.gov.hk/eng/index.htm 22.09.2011

The withholding and declaration for all taxpayers and in full amount involves a lot of data and information about withholding agents and taxpayers and also means a heavy workload.

全员全额扣缴申报，涉及扣缴义务人和纳税人的数据信息多，工作量大。

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entities of tax withholding that have zero declaration in three consecutive years (including three years)(hereinafter referred to long-term zero declaration entities). And

连续3年（含3年）为零申报的代 扣代缴单位（以下简称长期零申报单位〉。

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The format for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner.

个人所得税纳税申报表、扣缴个人所得税报告表和个人所得税完税凭证式样，由 国家税务总局统一制定。

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The tax shall be withheld from the amount of each payment by the payer.

税款由支付人在每次支付的款额中扣缴。

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Providing a convenient and fast tool for withholding agents to file tax returns;

为扣缴义务人提供方便快捷的报税工具。

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2 percent commission is given to withholding agents based on deducted tax payments.

对扣缴义务人按照所扣缴的税款，付给2%的手续费。

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