The Supplier and Recipients shall withhold income and business tax, and file tax returns in accordance with this modification.
供应商和接受者应当保留收入和营业税，并且纳税申报依照本修改。
2
That is, withholding agencies provided in regulations on business tax shall withhold the city maintenance and construction tax and educational surcharge concurrently with business tax.
即营业税条例规定的代扣代缴义务人，应在代扣营业税的同时，代扣城市维护建设税和教育费附加。
3
When contracting or sub-contracting is applied in the construction and installation business, the main contractor shall withhold and pay Business Tax on behalf of the sub-contractors.