义务人

Article 39 In case the obligatory withholder has failed to withhold the income tax which ought to be withheld according to Articles 37 and 38 of the present Law or is unable to perform the withholding obligation, the taxpayer shall pay them at the place where the income has occurred.

第三十九条依照本法第三十七条、第三十八条规定应当扣缴的所得税，扣缴义务人未依法扣缴或者无法履行扣缴义务的，由纳税人在所得发生地缴纳。

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

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。

Article 94 Where a taxpayer refuses the withholding of taxes, the withholder shall report to the tax organ, and the tax organ shall directly demand the taxpayer to pay the taxes in arrears and late fees.

第九十四条纳税人拒绝代扣、代收税款的，扣缴义务人应当向税务机关报告，由税务机关直接向纳税人追缴税款、滞纳金

Article 75 The time for starting and stopping the collection of delinquency interests as prescribed in Article 32 of the LATC shall start from the day when the time limit for the tax payment as provided by law or administrative regulation expires to the day when the taxpayer or withholder actually pay the taxes or deliver the tax payments.

第七十五条税收征管法第三十二条规定的加收滞纳金的起止时间，为法律、行政法规规定或者税务机关依照法律、行政法规的规定确定的税款缴纳期限届满次日起至纳税人、扣缴义务人实际缴纳或者解缴税款之日止。

Article 99 When a tax organ imposes a fine on or confiscates the illegal incomes of a taxpayer, withholder or any other party, it shall issue a receipt of fine or confiscation.

第九十九条税务机关对纳税人、扣缴义务人及其他当事人处以罚款或者没收违法所得时，应当开付罚没凭证

Article 25 A withholder shall establish journal books for the remitted and withheld or collected and remitted taxes according to the categories of the taxes within 10 days as of the day when the withholding obligation as prescribed by the laws or administrative regulations on taxation occurs.

第二十五条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起10日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。

For incomes earned by foreign enterprises engaged in projects in China, such as construction, installation, assembly and exploration, and through provision of services, such as consultation, management, training and other labour services, the tax authorities may appoint the payers of the contract sums or service fees to be income tax withholding agents.

第六十七条对外国企业在中国境内从事建筑、安装、装配、勘探等工程作业和提供咨询、管理、培训等劳务活动的所得，税务机关可以指定工程价款或者劳务费的支付人为所得税的扣缴义务人。

Article 7 Withholding agent shall withhold enterprise income tax from the payment or due payables every time when paying for earnings or payables to non-resident enterprises specified in article 3 of this regulation.

第七条 扣缴义务人在每次向非居民企业支付或者到期应支付本办法第三条规定的所得时，应从支付或者到期应支付的款项中扣缴企业所得税。

Article 10 2 percent commission is given to withholding agents based on deducted tax payments.

第十条 对扣缴义务人按照所扣缴的税款，付给2％的手续费。

Foreign enterprises and withholding agents must pay their tax within the prescribed time limit .

外国企业和扣缴义务人必须按照规定的期限，缴纳税款。

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。