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 10 a handling charge of 2% of the amount of tax withheld by a withholder shall be paid to the withholder.

第十条对扣缴义务人按照所扣缴的税款，付给2%的手续费。

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。