. . . . . . "1123052903"^^ . "Tax withholding, also known as tax retention, Pay-as-You-Go, Pay-as-You-Earn, Tax deduction at source or a Pr\u00E9l\u00E8vement \u00E0 la source, is income tax paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the income due to the recipient. In most jurisdictions, tax withholding applies to employment income. Many jurisdictions also require withholding taxes on payments of interest or dividends. In most jurisdictions, there are additional tax withholding obligations if the recipient of the income is resident in a different jurisdiction, and in those circumstances withholding tax sometimes applies to royalties, rent or even the sale of real estate. Governments use tax withholding as a means to combat tax evasion, and sometimes impose additional tax withholding requirements if the recipient has been delinquent in filing tax returns, or in industries where tax evasion is perceived to be common. Typically the withheld tax is treated as a payment on account of the recipient's final tax liability, when the withholding is made in advance. It may be refunded if it is determined, when a tax return is filed, that the recipient's tax liability is less than the tax withheld, or additional tax may be due if it is determined that the recipient's tax liability is more than the tax withheld. In some cases, the withheld tax is treated as discharging the recipient's tax liability, and no tax return or additional tax is required. Such withholding is known as final withholding. The amount of tax withheld on income payments other than employment income is usually a fixed percentage. In the case of employment income, the amount of withheld tax is often based on an estimate of the employee's final tax liability, determined either by the employee or by the government."@en . . . "Retenci\u00F3n fiscal"@es . . . . . . . . "L'imp\u00F4t retenu \u00E0 la source recouvre plusieurs formes d'imp\u00F4ts. Les deux principales cat\u00E9gories \u00E9tant la retenue \u00E0 la source et le pr\u00E9l\u00E8vement \u00E0 la source. La retenue \u00E0 la source est un dispositif fiscal permettant \u00E0 un \u00C9tat de pr\u00E9lever l'imp\u00F4t sur des sommes vers\u00E9es \u00E0 un non-r\u00E9sidant fiscal du pays.Le pr\u00E9l\u00E8vement \u00E0 la source, \u00E9galement appel\u00E9 pr\u00E9compte professionnel en Belgique, est une technique de pr\u00E9l\u00E8vement fiscal consistant \u00E0 faire retenir par un tiers payeur, au fil des revenus qu\u2019il verse \u00E0 la personne concern\u00E9e, l\u2019imp\u00F4t d\u00FB au titre de ces m\u00EAmes revenus. Le pr\u00E9l\u00E8vement \u00E0 la source a en g\u00E9n\u00E9ral le statut d'acompte sur l'imp\u00F4t que devra payer le contribuable. Si l'imp\u00F4t retenu permet de se soustraire au r\u00E9gime normal d'imposition, on parle alors de pr\u00E9l\u00E8vement lib\u00E9ratoire."@fr . "Bronbelasting is een vorm van belasting die niet bij degene geheven wordt die de belasting draagt, maar bij het ontstaan van de belastinggrondslag."@nl . . "\u062E\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062F"@ar . . "Una retenci\u00F3n, en fiscalidad, es una imposici\u00F3n\u200B de las autoridades tributarias sobre el contribuyente para detraer parte de sus ingresos como forma de cobro anticipado de uno o varios impuestos correspondientes al a\u00F1o fiscal. La retenci\u00F3n fiscal suele efectuarse sobre las rentas del trabajo, aunque algunos pa\u00EDses la aplican tambi\u00E9n sobre otro tipo de rentas, como los intereses o dividendos obtenidos. Las retenciones fiscales como herramienta tributaria de la hacienda p\u00FAblica atiende a dos necesidades:"@es . . . . . . . "2196805"^^ . . "\u6E90\u6CC9\u5FB4\u53CE\uFF08\u3052\u3093\u305B\u3093\u3061\u3087\u3046\u3057\u3085\u3046\u3001\u82F1: withholding tax\uFF09\u306F\u3001\u7D66\u4E0E\u30FB\u5831\u916C\u30FB\u5229\u5B50\u30FB\u914D\u5F53\u30FB\u4F7F\u7528\u6599\u7B49\u306E\u652F\u6255\u8005\u304C\u3001\u305D\u308C\u3089\u3092\u652F\u6255\u3046\u969B\u306B\u6240\u5F97\u7A0E\u3084\u6CD5\u4EBA\u7A0E\u7B49\u306E\u7A0E\u91D1\u3092\u5DEE\u3057\u5F15\u304D\u3001\u305D\u308C\u3092\u56FD\u7B49\u306B\u7D0D\u4ED8\u3059\u308B\u5236\u5EA6\u3002\u6E90\u6CC9\u5FB4\u53CE\u3055\u308C\u305F\u7A0E\u91D1\u306F\u6E90\u6CC9\u5FB4\u53CE\u7A0E\u3068\u3044\u3046\u3002\u6E90\u6CC9\u5FB4\u53CE\u5236\u5EA6\u306E\u6709\u7121\u3001\u6E90\u6CC9\u5FB4\u53CE\u7FA9\u52D9\u8005\u306E\u7D0D\u4ED8\u6642\u671F\u3001\u904E\u4E0D\u8DB3\u306E\u8ABF\u6574\u306E\u65B9\u6CD5\u306F\u56FD\u306B\u3088\u3063\u3066\u7570\u306A\u308B\u3002 \u6E90\u6CC9\u5FB4\u53CE\u306E\u76EE\u7684\u306F\u3001\u52B9\u679C\u7684\u304B\u3064\u52B9\u7387\u7684\u306A\u5FB4\u7A0E\u624B\u7D9A\u306E\u5B9F\u73FE\u306B\u3042\u308B\u304C\u3001\u4E00\u65B9\u3067\u7D0D\u7A0E\u8005\u306E\u7D0D\u7A0E\u5B9F\u611F\u3092\u8584\u308C\u3055\u305B\u3001\u6C11\u4E3B\u4E3B\u7FA9\u306E\u6839\u5E79\u3092\u306A\u3059\u5E02\u6C11\u500B\u3005\u306E\u53C2\u653F\u610F\u8B58\u3092\u80B2\u3080\u306B\u306F\u963B\u5BB3\u3068\u306A\u308B\u3068\u3044\u3046\u6B20\u70B9\u3082\u3042\u308B\u3002"@ja . "Podatek u \u017Ar\u00F3d\u0142a"@pl . . . . . "K\u00E4llskatt inf\u00F6rdes i Sverige 1 januari 1947 samtidigt med personnumret f\u00F6r att en arbetsgivare vid l\u00F6nebetalning d\u00E5 fick en skyldighet att g\u00F6ra skatteavdrag f\u00F6r prelimin\u00E4r skatt fr\u00E5n en anst\u00E4llds bruttol\u00F6n och betala in beloppet till Skatteverket. Eftersom denna skatt dras vid k\u00E4llan till inkomsten har den \u00E4ven f\u00E5tt ben\u00E4mningen k\u00E4llskatt. I Finland anv\u00E4nds ben\u00E4mningen ibland f\u00F6r s\u00E5 kallade \"begr\u00E4nsat skattskyldiga\". Det vill s\u00E4ga s\u00E5dana som arbetar tillf\u00E4lligt och betalar skatt i Finland. De omfattas d\u00E5 av speciella regler och betalar oftast en h\u00F6gre skatt, 35 procent."@sv . "\uC6D0\uCC9C\uC9D5\uC218"@ko . . . "\u9810\u6263\u6240\u5F97\u7A05"@zh . "Imp\u00F4t retenu \u00E0 la source"@fr . . "Podatek u \u017Ar\u00F3d\u0142a \u2013 podatek pobierany w przypadku p\u0142atno\u015Bci transgranicznych, w kt\u00F3rych podmiot otrzymuj\u0105cy przych\u00F3d (podatnik) ma inn\u0105 rezydencj\u0119 podatkow\u0105 ni\u017C podmiot dokonuj\u0105cy wyp\u0142aty (rezydent w kraju po\u0142o\u017Cenia \u017Ar\u00F3d\u0142a przychodu). W przypadku podatku u \u017Ar\u00F3d\u0142a podatnikiem jest podmiot otrzymuj\u0105cy wyp\u0142at\u0119 (np. wynagrodzenie z tytu\u0142u us\u0142ug, p\u0142atno\u015Bci licencyjne, odsetki z tytu\u0142u po\u017Cyczki), jednak obliczenie, pob\u00F3r i zap\u0142ata podatku do urz\u0119du skarbowego s\u0105 dokonywane przez podmiot dokonuj\u0105cy wyp\u0142aty, okre\u015Blany jako p\u0142atnik podatku. P\u0142atnik pobiera wi\u0119c podatek ci\u0105\u017C\u0105cy na podatniku (na dochodach podatnika z tytu\u0142u us\u0142ug, licencji, odsetek itp.), kt\u00F3ry otrzymuje kwot\u0119 wynagrodzenia netto, czyli pomniejszon\u0105 o kwot\u0119 podatku zatrzymanego u \u017Ar\u00F3d\u0142a (ang. withholding tax, WHT). Przyk\u0142adowo, je\u017Celi stawka podatku u \u017Ar\u00F3d\u0142a wynosi 10% od nale\u017Cno\u015Bci licencyjnych uiszczanych przez polskiego rezydenta podatkowego na rzecz licencjodawcy b\u0119d\u0105cego rezydentem USA, to podmiot ameryka\u0144ski otrzyma 90% kwoty wynagrodzenia z tytu\u0142u licencji. Podatek w wysoko\u015Bci 10% kwoty wynagrodzenia zostanie potr\u0105cony przez podmiot polski (p\u0142atnika podatku) i odprowadzony do polskiego urz\u0119du skarbowego jako podatek u \u017Ar\u00F3d\u0142a z tytu\u0142u wynagrodzenia uzyskanego przez rezydenta ameryka\u0144skiego na terytorium Polski (kraju \u017Ar\u00F3d\u0142a przychodu). Stawki podatku u \u017Ar\u00F3d\u0142a mog\u0105 by\u0107 okre\u015Blane przez ustawodawstwo wewn\u0119trzne danego pa\u0144stwa lub te\u017C poprzez postanowienia bilateralnych um\u00F3w mi\u0119dzynarodowych o unikaniu podw\u00F3jnego opodatkowania. Od 2019 r. nast\u0105pi\u0142y istotne zmiany w rozliczaniu podatku u \u017Ar\u00F3d\u0142a w Polsce."@pl . . "\u9810\u6263\u6240\u5F97\u7A05\uFF08\u6216\u6263\u7E73\uFF0Cwithholding tax\uFF09\uFF0C\u662F\u4E16\u754C\u67D0\u4E9B\u570B\u5BB6\u3001\u5730\u65B9\u7684\u7A05\u9805\u4E4B\u4E00\u3002\u7531\u65BC\u7D0D\u7A05\u4EBA\u9577\u671F\u5C45\u65BC\u5916\u570B\u5176\u4ED6\u5730\u65B9\u7B49\u539F\u56E0\uFF0C\u7A05\u52D9\u5C40\u96E3\u4EE5\u63A5\u89F8\u6B64\u985E\u7D0D\u7A05\u7576\u4E8B\u4EBA\uFF0C\u6240\u4EE5\u7A05\u6CD5\u898F\u5B9A\u652F\u4ED8\u5982\u4E0B\u8CBB\u7528\u7684\u4EE3\u7406\u4EBA\u6709\u7FA9\u52D9\uFF0C\u9810\u5148\u300C\u4EE3\u6263\u4EE3\u7E73\u300D\u6B64\u985E\u7A05\u984D\u4E88\u7A05\u52D9\u5C40\uFF0C\u50C5\u652F\u4ED8\u9918\u984D\u4E88\u7D0D\u7A05\u7576\u4E8B\u4EBA\u3002\u9810\u6263\u6240\u5F97\u7A05\u7684\u4E3B\u8981\u76EE\u7684\uFF0C\u5728\u65BC\u6E1B\u5C11\u9003\u7A05\uFF0C\u53CA\u907F\u514D\u5C46\u6642\u7121\u529B\u7E73\u7A05\u7684\u53EF\u80FD\u3002"@zh . . . . . "Podatek u \u017Ar\u00F3d\u0142a \u2013 podatek pobierany w przypadku p\u0142atno\u015Bci transgranicznych, w kt\u00F3rych podmiot otrzymuj\u0105cy przych\u00F3d (podatnik) ma inn\u0105 rezydencj\u0119 podatkow\u0105 ni\u017C podmiot dokonuj\u0105cy wyp\u0142aty (rezydent w kraju po\u0142o\u017Cenia \u017Ar\u00F3d\u0142a przychodu). Stawki podatku u \u017Ar\u00F3d\u0142a mog\u0105 by\u0107 okre\u015Blane przez ustawodawstwo wewn\u0119trzne danego pa\u0144stwa lub te\u017C poprzez postanowienia bilateralnych um\u00F3w mi\u0119dzynarodowych o unikaniu podw\u00F3jnego opodatkowania. Od 2019 r. nast\u0105pi\u0142y istotne zmiany w rozliczaniu podatku u \u017Ar\u00F3d\u0142a w Polsce."@pl . "\u0647\u064A \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062A. \u064A\u0633\u0644\u0637 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064A\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062C\u0648\u0631\u060C \u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062A\u060C \u0627\u0644\u0623\u062A\u0627\u0648\u0627\u062A\u060C \u0627\u0644\u0625\u064A\u062C\u0627\u0631\u060C \u0627\u0644\u0645\u062F\u0627\u062E\u064A\u0644 \u0627\u0644\u062A\u064A \u062A\u0641\u0648\u0642 \u0645\u0628\u0627\u0644\u063A \u0645\u062D\u062F\u062F\u0629\u060C \u0625\u0644\u062E. \u064A\u062C\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062A \u0627\u0644\u062E\u0627\u0636\u0639\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064A\u0628\u0629 \u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064A\u0629 (\u0627\u0644\u0642\u0628\u0627\u0636\u0629 \u0627\u0644\u0645\u0627\u0644\u064A\u0629) \u0645\u0646 \u062E\u0644\u0627\u0644 \u0627\u0644\u062A\u0635\u0631\u064A\u062D \u0627\u0644\u0634\u0647\u0631\u064A."@ar . . "\uC6D0\uCC9C\uC9D5\uC218(\u6E90\u6CC9\u5FB5\u6536, \uC601\uC5B4: withholding tax, retention tax)\uB294 \uC0C1\uB300\uBC29\uC758 \uC18C\uB4DD \uB610\uB294 \uC218\uC785\uC774 \uB418\uB294 \uAE08\uC561\uC744 \uC9C0\uAE09\uD560 \uB54C \uC774\uB97C \uC9C0\uAE09\uD558\uB294 \uC790(\uC6D0\uCC9C\uC9D5\uC218\uC758\uBB34\uC790)\uAC00 \uADF8 \uAE08\uC561\uC744 \uBC1B\uB294 \uC0AC\uB78C(\uC18C\uB4DD\uC790, \uB0A9\uC138\uC758\uBB34\uC790)\uC774 \uB0B4\uC57C\uD560 \uC138\uAE08\uC744 \uBBF8\uB9AC \uB5BC\uC5B4\uC11C \uB300\uC2E0 \uB0A9\uBD80\uD558\uB294 \uC81C\uB3C4\uC774\uB2E4."@ko . . . . . . . . "Quellensteuer ist die Bezeichnung f\u00FCr eine Steuer, die direkt an der \u201EQuelle\u201C einbehalten wird, aus der die steuerbaren Eink\u00FCnfte flie\u00DFen, z. B. beim Arbeitgeber oder einer Bank. Steuerzahler und Steuerschuldner sind dabei nicht identisch. Quellensteuern dienen zur Sicherstellung der Steuereinnahmen des Staates, da bereits bei dem (liquiden) Steuerzahler, der f\u00FCr die Abf\u00FChrung an das Finanzamt haftet, eine Erhebung durchgef\u00FChrt wird."@de . . . . "La riscossione per ritenuta \u00E8 un metodo di riscossione dei tributi previsto dall'ordinamento italiano. Il soggetto erogatore di una somma (detto sostituto d'imposta), nei casi previsti dalla legge, deve trattenere (\"ritenere\") l'imposta sul compenso e versarla allo Stato al posto del reale contribuente, ovvero il percettore. Qualora poi tali ritenute siano a titolo definitivo esse vengono denominate a titolo d'imposta; in caso contrario esse vanno scomputate, ossia sottratte, dal pagamento dell'imposta vera e propria per evitare di pagarla due volte. Allora prendono il nome di ritenute d'acconto."@it . "Tax withholding, also known as tax retention, Pay-as-You-Go, Pay-as-You-Earn, Tax deduction at source or a Pr\u00E9l\u00E8vement \u00E0 la source, is income tax paid to the government by the payer of the income rather than by the recipient of the income. The tax is thus withheld or deducted from the income due to the recipient. In most jurisdictions, tax withholding applies to employment income. Many jurisdictions also require withholding taxes on payments of interest or dividends. In most jurisdictions, there are additional tax withholding obligations if the recipient of the income is resident in a different jurisdiction, and in those circumstances withholding tax sometimes applies to royalties, rent or even the sale of real estate. Governments use tax withholding as a means to combat tax evasion, and s"@en . . . "L'imp\u00F4t retenu \u00E0 la source recouvre plusieurs formes d'imp\u00F4ts. Les deux principales cat\u00E9gories \u00E9tant la retenue \u00E0 la source et le pr\u00E9l\u00E8vement \u00E0 la source. La retenue \u00E0 la source est un dispositif fiscal permettant \u00E0 un \u00C9tat de pr\u00E9lever l'imp\u00F4t sur des sommes vers\u00E9es \u00E0 un non-r\u00E9sidant fiscal du pays.Le pr\u00E9l\u00E8vement \u00E0 la source, \u00E9galement appel\u00E9 pr\u00E9compte professionnel en Belgique, est une technique de pr\u00E9l\u00E8vement fiscal consistant \u00E0 faire retenir par un tiers payeur, au fil des revenus qu\u2019il verse \u00E0 la personne concern\u00E9e, l\u2019imp\u00F4t d\u00FB au titre de ces m\u00EAmes revenus. Le pr\u00E9l\u00E8vement \u00E0 la source a en g\u00E9n\u00E9ral le statut d'acompte sur l'imp\u00F4t que devra payer le contribuable. Si l'imp\u00F4t retenu permet de se soustraire au r\u00E9gime normal d'imposition, on parle alors de pr\u00E9l\u00E8vement lib\u00E9ratoire. Le pr\u00E9l\u00E8vement \u00E0 la source est un r\u00E9gime d'imposition sur le revenu r\u00E9pandu dans la plupart des pays pratiquant la taxation des revenus, notamment les \u00C9tats-Unis, le Royaume-Uni, l'Allemagne, la Belgique, le Danemark, les Pays-Bas, le Luxembourg, la Tunisie et la France depuis 2019. Il n'est pas pratiqu\u00E9 \u00E0 Singapour."@fr . . . . "Bronbelasting"@nl . "\u0647\u064A \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062A. \u064A\u0633\u0644\u0637 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0636\u0631\u064A\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062C\u0648\u0631\u060C \u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062A\u060C \u0627\u0644\u0623\u062A\u0627\u0648\u0627\u062A\u060C \u0627\u0644\u0625\u064A\u062C\u0627\u0631\u060C \u0627\u0644\u0645\u062F\u0627\u062E\u064A\u0644 \u0627\u0644\u062A\u064A \u062A\u0641\u0648\u0642 \u0645\u0628\u0627\u0644\u063A \u0645\u062D\u062F\u062F\u0629\u060C \u0625\u0644\u062E. \u064A\u062C\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062A \u0627\u0644\u062E\u0627\u0636\u0639\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064A\u0628\u0629 \u0625\u0639\u0644\u0627\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u0627\u0644\u064A\u0629 (\u0627\u0644\u0642\u0628\u0627\u0636\u0629 \u0627\u0644\u0645\u0627\u0644\u064A\u0629) \u0645\u0646 \u062E\u0644\u0627\u0644 \u0627\u0644\u062A\u0635\u0631\u064A\u062D \u0627\u0644\u0634\u0647\u0631\u064A."@ar . "Quellensteuer"@de . . "Bronbelasting is een vorm van belasting die niet bij degene geheven wordt die de belasting draagt, maar bij het ontstaan van de belastinggrondslag."@nl . . . "Una retenci\u00F3n, en fiscalidad, es una imposici\u00F3n\u200B de las autoridades tributarias sobre el contribuyente para detraer parte de sus ingresos como forma de cobro anticipado de uno o varios impuestos correspondientes al a\u00F1o fiscal. La retenci\u00F3n fiscal suele efectuarse sobre las rentas del trabajo, aunque algunos pa\u00EDses la aplican tambi\u00E9n sobre otro tipo de rentas, como los intereses o dividendos obtenidos. Las retenciones fiscales como herramienta tributaria de la hacienda p\u00FAblica atiende a dos necesidades: \n* La garant\u00EDa por parte del Estado del cumplimiento de las obligaciones tributarias del contribuyente, disminuyendo la posibilidad de fraude fiscal, aumentando la eficacia recaudatoria y facilitando la tributaci\u00F3n al propio contribuyente.\u200B \n* Dotar al erario de los suficientes medios econ\u00F3micos para su correcto funcionamiento."@es . "Tax withholding"@en . . "\u9810\u6263\u6240\u5F97\u7A05\uFF08\u6216\u6263\u7E73\uFF0Cwithholding tax\uFF09\uFF0C\u662F\u4E16\u754C\u67D0\u4E9B\u570B\u5BB6\u3001\u5730\u65B9\u7684\u7A05\u9805\u4E4B\u4E00\u3002\u7531\u65BC\u7D0D\u7A05\u4EBA\u9577\u671F\u5C45\u65BC\u5916\u570B\u5176\u4ED6\u5730\u65B9\u7B49\u539F\u56E0\uFF0C\u7A05\u52D9\u5C40\u96E3\u4EE5\u63A5\u89F8\u6B64\u985E\u7D0D\u7A05\u7576\u4E8B\u4EBA\uFF0C\u6240\u4EE5\u7A05\u6CD5\u898F\u5B9A\u652F\u4ED8\u5982\u4E0B\u8CBB\u7528\u7684\u4EE3\u7406\u4EBA\u6709\u7FA9\u52D9\uFF0C\u9810\u5148\u300C\u4EE3\u6263\u4EE3\u7E73\u300D\u6B64\u985E\u7A05\u984D\u4E88\u7A05\u52D9\u5C40\uFF0C\u50C5\u652F\u4ED8\u9918\u984D\u4E88\u7D0D\u7A05\u7576\u4E8B\u4EBA\u3002\u9810\u6263\u6240\u5F97\u7A05\u7684\u4E3B\u8981\u76EE\u7684\uFF0C\u5728\u65BC\u6E1B\u5C11\u9003\u7A05\uFF0C\u53CA\u907F\u514D\u5C46\u6642\u7121\u529B\u7E73\u7A05\u7684\u53EF\u80FD\u3002"@zh . . . "\u6E90\u6CC9\u5FB4\u53CE\uFF08\u3052\u3093\u305B\u3093\u3061\u3087\u3046\u3057\u3085\u3046\u3001\u82F1: withholding tax\uFF09\u306F\u3001\u7D66\u4E0E\u30FB\u5831\u916C\u30FB\u5229\u5B50\u30FB\u914D\u5F53\u30FB\u4F7F\u7528\u6599\u7B49\u306E\u652F\u6255\u8005\u304C\u3001\u305D\u308C\u3089\u3092\u652F\u6255\u3046\u969B\u306B\u6240\u5F97\u7A0E\u3084\u6CD5\u4EBA\u7A0E\u7B49\u306E\u7A0E\u91D1\u3092\u5DEE\u3057\u5F15\u304D\u3001\u305D\u308C\u3092\u56FD\u7B49\u306B\u7D0D\u4ED8\u3059\u308B\u5236\u5EA6\u3002\u6E90\u6CC9\u5FB4\u53CE\u3055\u308C\u305F\u7A0E\u91D1\u306F\u6E90\u6CC9\u5FB4\u53CE\u7A0E\u3068\u3044\u3046\u3002\u6E90\u6CC9\u5FB4\u53CE\u5236\u5EA6\u306E\u6709\u7121\u3001\u6E90\u6CC9\u5FB4\u53CE\u7FA9\u52D9\u8005\u306E\u7D0D\u4ED8\u6642\u671F\u3001\u904E\u4E0D\u8DB3\u306E\u8ABF\u6574\u306E\u65B9\u6CD5\u306F\u56FD\u306B\u3088\u3063\u3066\u7570\u306A\u308B\u3002 \u6E90\u6CC9\u5FB4\u53CE\u306E\u76EE\u7684\u306F\u3001\u52B9\u679C\u7684\u304B\u3064\u52B9\u7387\u7684\u306A\u5FB4\u7A0E\u624B\u7D9A\u306E\u5B9F\u73FE\u306B\u3042\u308B\u304C\u3001\u4E00\u65B9\u3067\u7D0D\u7A0E\u8005\u306E\u7D0D\u7A0E\u5B9F\u611F\u3092\u8584\u308C\u3055\u305B\u3001\u6C11\u4E3B\u4E3B\u7FA9\u306E\u6839\u5E79\u3092\u306A\u3059\u5E02\u6C11\u500B\u3005\u306E\u53C2\u653F\u610F\u8B58\u3092\u80B2\u3080\u306B\u306F\u963B\u5BB3\u3068\u306A\u308B\u3068\u3044\u3046\u6B20\u70B9\u3082\u3042\u308B\u3002"@ja . . . "15468"^^ . "\u6E90\u6CC9\u5FB4\u53CE"@ja . . . "Ritenute fiscali alla fonte"@it . . . . "K\u00E4llskatt inf\u00F6rdes i Sverige 1 januari 1947 samtidigt med personnumret f\u00F6r att en arbetsgivare vid l\u00F6nebetalning d\u00E5 fick en skyldighet att g\u00F6ra skatteavdrag f\u00F6r prelimin\u00E4r skatt fr\u00E5n en anst\u00E4llds bruttol\u00F6n och betala in beloppet till Skatteverket. Eftersom denna skatt dras vid k\u00E4llan till inkomsten har den \u00E4ven f\u00E5tt ben\u00E4mningen k\u00E4llskatt. I Finland anv\u00E4nds ben\u00E4mningen ibland f\u00F6r s\u00E5 kallade \"begr\u00E4nsat skattskyldiga\". Det vill s\u00E4ga s\u00E5dana som arbetar tillf\u00E4lligt och betalar skatt i Finland. De omfattas d\u00E5 av speciella regler och betalar oftast en h\u00F6gre skatt, 35 procent."@sv . "La riscossione per ritenuta \u00E8 un metodo di riscossione dei tributi previsto dall'ordinamento italiano. Il soggetto erogatore di una somma (detto sostituto d'imposta), nei casi previsti dalla legge, deve trattenere (\"ritenere\") l'imposta sul compenso e versarla allo Stato al posto del reale contribuente, ovvero il percettore. Qualora poi tali ritenute siano a titolo definitivo esse vengono denominate a titolo d'imposta; in caso contrario esse vanno scomputate, ossia sottratte, dal pagamento dell'imposta vera e propria per evitare di pagarla due volte. Allora prendono il nome di ritenute d'acconto."@it . . . "K\u00E4llskatt"@sv . "Quellensteuer ist die Bezeichnung f\u00FCr eine Steuer, die direkt an der \u201EQuelle\u201C einbehalten wird, aus der die steuerbaren Eink\u00FCnfte flie\u00DFen, z. B. beim Arbeitgeber oder einer Bank. Steuerzahler und Steuerschuldner sind dabei nicht identisch. Quellensteuern dienen zur Sicherstellung der Steuereinnahmen des Staates, da bereits bei dem (liquiden) Steuerzahler, der f\u00FCr die Abf\u00FChrung an das Finanzamt haftet, eine Erhebung durchgef\u00FChrt wird."@de . "\uC6D0\uCC9C\uC9D5\uC218(\u6E90\u6CC9\u5FB5\u6536, \uC601\uC5B4: withholding tax, retention tax)\uB294 \uC0C1\uB300\uBC29\uC758 \uC18C\uB4DD \uB610\uB294 \uC218\uC785\uC774 \uB418\uB294 \uAE08\uC561\uC744 \uC9C0\uAE09\uD560 \uB54C \uC774\uB97C \uC9C0\uAE09\uD558\uB294 \uC790(\uC6D0\uCC9C\uC9D5\uC218\uC758\uBB34\uC790)\uAC00 \uADF8 \uAE08\uC561\uC744 \uBC1B\uB294 \uC0AC\uB78C(\uC18C\uB4DD\uC790, \uB0A9\uC138\uC758\uBB34\uC790)\uC774 \uB0B4\uC57C\uD560 \uC138\uAE08\uC744 \uBBF8\uB9AC \uB5BC\uC5B4\uC11C \uB300\uC2E0 \uB0A9\uBD80\uD558\uB294 \uC81C\uB3C4\uC774\uB2E4."@ko . . .