預扣所得稅

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預扣所得稅正在翻译。欢迎您积极翻译与修订。

預扣所得稅 (或扣繳，Withholding tax)，是世界某些地方的稅項之一。由於稅務局難以接觸納稅當事人，所以稅法規定支付如下費用的代理人有義務預先代扣代繳此類稅額予稅務局，僅支付餘額予納稅當事人。主要的目的在於減少逃漏稅及屆時無力繳稅的可能。

[编辑] 僱傭支出

In most jurisdictions, employers are required to deduct tax from salary. (See Tax withholding in the United States, PAYE and Internal Revenue Code 3401). This is often seen as inequitable where it is conventional for self-employed people pay their taxes at the end of the year (although, in the United States, they are required to pay estimated tax each quarter or face interest). Furthermore, the cost to employers of acting as unpaid tax collectors is not trivial.

[编辑] 外判合約及顧問工程支出

In some jurisidictions, basic rate taxation is withheld from contract and consultancy payments. The consultant may continue to be liable for higher rate tax on the remainder.

[编辑] 股息支出

A minimum rate of tax may be deducted at source from dividend payments, in addition to Corporation tax. In the USA, this is still seen as controversial. In the United Kingdom, the tax is not particularly explicit: tax is withheld at source and the only obvious indication is disingenuously-named "tax credit" on the dividend statement, meaning that this is the amount of tax already paid: higher-rate tax-payers have further tax to pay.

The position that arises if the share-holder is not resident in the country concerned is complicated. The country where the dividend is paid may withhold tax and simply retain it, or it may permit payment gross but inform the tax authorities in the country of residence (though not in the case of tax havens!).

[编辑] 儲蓄利息支出

A minimum rate of tax may be deducted at source from savings interest payments. In the United Kingdom, this is not explicit: tax is withheld at source unless the saver submits an R85 form to claim exemption. In the Republic of Ireland, the tax is explicit and is known as Deposit Interest Retention Tax or "DIRT".

The position that arises if the saver is not resident in the country concerned is complicated again. Where there is an international double taxation agreement (or tax treaty), the country where the interest is paid may withhold tax, or it may permit payment gross but inform the tax authorities in the country of residence. (In the European Union, some member states offer the saver a choice of method to apply).