withholder

基本解释

The tax withheld by a withholder shall be noted on the interest settlement slip issued to a client.
扣缴义务人代扣税款，应当在给储户的利息结付单上注明。
Article 8 A withholder conducting the interest settlement for a client shall withhold the individual income tax according to law.
第八条扣缴义务人在向储户结付利息时，依法代扣代缴税款。
Article 7 The location for payment of motor vehicle and vessel tax shall be the place where the vehicle or vessel is registered or where the withholder is located.
第七条车船税的纳税地点为车船的登记地或者车船税扣缴义务人所在地。