义务人

Article 83 The time limit for the taxes in arrears and late fees shall start from the day when the taxpayer or withholder fails to pay or underpay the taxes.

第八十三条税收征管法第五十二条规定的补缴和追征税款、滞纳金的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。

Article 82 The special situation mentioned in Article 52 of LATC refers to that the taxpayer or withholder fails to pay or underpay taxes, fails to withhold or under-withhold taxes, which comes up to 100,000 yuan or more because of erroneous calculation.

第八十二条税收征管法第五十二条所称特殊情况，是指纳税人或者扣缴义务人因计算错误等失误，未缴或者少缴、未扣或者少扣、未收或者少收税款，累计数额在10万元以上的。

Article 93 For anyone who illegally provides bank accounts, invoices, certifications or the other conveniences to any taxpayer or withholder and causes failure to pay taxes, underpayment of taxes, or the cheating of export rebates, the tax organ may, apart from confiscating its illegal incomes, impose a fine of less than the amount of the taxes failing to be paid, underpaid, or the amount of the rebates.

第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。

Article 93Where anyone illegally provides bank accounts, invoices, certificates or other convenience to taxpayers or tax withholding agents with a result of non-payment or underpayment of tax or fraudulently obtaining tax refund for exportation, the tax authorities may, apart from confiscating the illegal income, impose a penalty of not more than one time the amount of tax unpaid or underpaid, or of tax refund fraudulently obtained.

第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。

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。

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 86 When a tax organ exercises the function as provided in Article 54 (1) of the LATC, it may proceed in the business place of the taxpayer or withholder.

第八十六条税务机关行使税收征管法第五十四条第项职权时，可以在纳税人、扣缴义务人的业务场所进行

3The taxpayer's or withholder's transferring, concealing, destroying relevant materials in the process of inspection

在检查期间，纳税人、扣缴义务人转移、隐匿、销毁有关资料的

Article 70 The term losses as mentioned in Articles 39, 43 in the LATC refers to the direct losses to the legal interests of the taxpayer, withholder or tax payment guarantor resulted from the liability of the tax organs.

第七十条税收征管法第三十九条、第四十三条所称损失，是指因税务机关的责任，使纳税人、扣缴义务人或者纳税担保人的合法利益遭受的直接损失。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。