Article 8 the income earner shall be the taxpayer of individual income tax and the unit or person that effects the payment shall be the withholding agent 第八条个人所得税，以所得人为纳税义务人，以支付所得的单位或者个人为扣缴义务人。
Nevertheless , the amount so deducted may not exceed the tax amount payable for the taxpayer ' s incomes from abroad as calculated according to the provisions of this law 但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
The units and the withholding agents being inspected must report thereto true to fact and provide relevant materials , and may not refuse or make any concealment 被检查的单位和扣缴义务人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。
Tariff enforcement measures , taken by the customs against obligatory duty payers , are significant means to ensure the smoothness of duty levitation 摘要关税强制措施作为我国海关对纳税义务人所采取的具体行政行为，是保障关税顺利征收的重要手段。
[ article 36 ] the consignee of import goods , the consignor of export goods and the owner of inbound and outbound articles are obligatory customs duty payer 第三十六条进口货物的收货人、出口货物的发货人、进出境物品的所有人，是关税的纳税义务人。
The forger is the actual actor of the forged instrument , but forger is not the “ actor ” , he forged intentionally with the purpose of getting illegal benefit 伪造人是票据伪造法律关系的最终义务人,可能承担的法律责任包括民事责任、刑事责任及行政责任。
The negative one has the right to ask someone to contract , but it was based on the one ’ s adaptation . this kind of right is right of claim 相对人对于强制缔约义务人享有请求与之缔约的权利,这一权利的最终实现仍需要相对人的配合,这一权利是属于请求权。
That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income 捐赠额未超过纳税义务人申报的应纳税所得额30 ，可以从其应纳税所得额中扣除。
In cases where the taxpayers are not able to provide guarantee , the customs may , in line with the provisions of article 61 of the customs law , adopt duty safeguard measures 纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
Tax payers withholding agents whose tax have been unduly exempted or reduced due to tax authorities responsibility have the right to demand no late payment penalty to be charged 35因税务机关责任导致未缴或少缴税款的纳税人、扣缴义务人有要求不加收滞纳金的权利。
