（双语）扣缴义务人需要在什么时间之前申报和解缴代扣税款？（上海）

答：根据《国家税务总局关于非居民企业所得税源泉扣缴有关问题的公告》（国家税务总局公告2017年第37号）规定：“七、扣缴义务人应当自扣缴义务发生之日起7日内向扣缴义务人所在地主管税务机关申报和解缴代扣税款。扣缴义务人发生到期应支付而未支付情形，应按照《国家税务总局关于非居民企业所得税管理若干问题的公告》(国家税务总局公告2011年第24号)第一条规定进行税务处理。　　非居民企业取得应源泉扣缴的所得为股息、红利等权益性投资收益的，相关应纳税款扣缴义务发生之日为股息、红利等权益性投资收益实际支付之日。　　非居民企业采取分期收款方式取得应源泉扣缴所得税的同一项转让财产所得的，其分期收取的款项可先视为收回以前投资财产的成本，待成本全部收回后，再计算并扣缴应扣税款。Whendoesthewithholdingagentneedtodeclareandremitthewithholdingtax?A:AccordingtotheNoticeoftheStateAdministrationofTaxationonRelevantIssuesConcerningtheWithholdingatSourcesofNon-residentEnterpriseIncomeTaxes(GuoJiaShuiWuZongJuGongGao(2017)37):“Seven,thewithholdingagentshall,within7daysfromthedateoftheoccurrenceofthewithholdingobligation,declareandremitthetaxtothelocalcompetenttaxauthoritieswheretheobligorislocated.Ifthewithholdingagentdoesnotpaythetaxwithintimelimit,itshallbesubjecttotaxationinaccordancewiththeprovisionsofArticle1oftheAnnouncementoftheStateAdministrationofTaxationonIssuesConcerningNon-residentEnterpriseIncomeTaxManagement(GuoJiaShuiWuZongJuGongGao(2011)24).Anon-residententerpriseobtainstheproceedstobewithheldatsource,suchasdividends,dividendsandotherequityinvestmentincome,thedateonwhichthetaxwithholdingobligationoccursistheactualdateofpaymentofdividends,bonusesandotherequityinvestmentgains.Ifanon-residententerpriseadoptstheinstallmentcollectionmethodtoobtaintheincomefromthesamepropertytransferthatshouldbewithheldatsource,theamountofmoneyreceivedbytheinstallmentcanberegardedasthecostofrecoveringthepreviouspropertyinvestment.Thetaxshallbecalculatedandwithheldafterthecostisfullyrecovered.