| 1. | Legal duty is the premise of legal liability
法律责任是义务人没有恰当履行其法律义务而产生的。 |
| 2. | Withholding agent ' s file number
扣缴义务人编码 |
| 3. | Tax payer ' s name
纳税义务人姓名 |
| 4. | Tax payers withholding agents have the right to choose the way of filing returns
27纳税人、扣缴义务人有选择纳税申报方式的权利。 |
| 5. | Tax payers and withholding agents have the right to establish accounting books with computers
16纳税人、扣缴义务人有采用计算机记账的权利。 |
| 6. | Never in any country are rights and duties absolute , but rather , they are relative
在任何国家，权利和义务人来都不是绝对的，而是相对而言的。 |
| 7. | The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release
进出境物品的纳税义务人，应当在物品放行前缴纳税款。 |
| 8. | Article 10 . a service fee of one percent of the amount of tax withheld shall be paid to the withholding agents
第十条对扣缴义务人按照所扣缴的税款，付给百分之一的手续费。 |
| 9. | For sub - contracting of construction and installation business , the main contractors shall be the withholding agents
二)建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人。 |
| 10. | Article 22 samples required for commodity inspection may be taken , by sampling , or provided by the obligatory inspection applicant
第22条检验所需之样品，得向报验义务人抽取之。 |
