义务人

Article 110 The withholding commissions as prescribed in Article 30 (3) of the LATC shall be incorporated into the budget management and shall be paid to the withholder in accordance with the relevant laws and administrative regulations by the tax organs.

第一百一十条税收征管法第三十条第三款规定的代扣、代收手续费，纳入预算管理，由税务机关依照法律、行政法规的规定付给扣缴义务人。

Article 81 The faults of a taxpayer or withholder, such as making a erroneous calculation, refer to the unintentional misuse of the calculating formula and obvious clerical errors.

第八十一条税收征管法第五十二条所称纳税人、扣缴义务人计算错误等失误，是指非主观故意的计算公式运用错误以及明显的笔误。

If it fails to do so, the taxpayer, withholder or the other party shall be entitled to refuse to make payments.

未开付罚没凭证的，纳税人、扣缴义务人以及其他当事人有权拒绝给付。

Article 7 The savings institution conducting the interest settlement shall be the withholder and implement the withholding of the individual income tax on the income derived from savings interest.

第七条 对储蓄存款利息所得征收个人所得税，以结付利息的储蓄机构为扣缴义务人，实行代扣代缴。

Please present this paper to your withholder for issuing tax withholding statement, dividend voucher and relevant tax statements.

请提示本表供扣缴义务人填报扣缴凭单、股利凭单及其他课税资料。

The taxpayer, withholder or other parties shall be entitled to refuse the inspection without the taxation inspection certificate and the taxation inspection notice.

无税务检查证和税务检查通知书的，纳税人、扣缴义务人及其他当事人有权拒绝检查。

As regards a non-resident enterprise which earns any income as prescribed in Paragraph 3, Article 3 of the present Law, the place at the locality of the obligatory withholder shall be the tax payment place.

非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。

Article 73 For the taxpayer or withholder engaged in production and business operations who fails to pay taxes or deliver tax payments within the prescribed time limit, the tax payment guarantor fails to pay the guaranteed taxes within the time limit, and the tax organ shall issue a tax payment time limit notice.

第七十三条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书

Article 26 Where a taxpayer or withholder has a well-established accounting system and it is able to calculate the incomes and gains or the withheld and remitted taxes correctly and completely through computer, the complete written accounting records output by the computer shall be considered as the same of accounting books.

第二十六条纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿。

Article 38 As regards the payable income taxes on the incomes obtained by a non-resident enterprise within the territory of China from undertaking engineering projects or providing labor services, the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ.

第三十八条对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。

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。