义务人

Withholding agents shall fulfill their obligations of withholding or collecting tax in accordance with the law or the administrative regulations.

扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。在1969到1971年间出于国家安全目的进行的窃听，是明确符合当时生效的行政和法律程序的。

Foreign enterprises and withholding agents must pay their tax within the prescribe d 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。

The modern tax administration theories classify taxpayers behaviors two types, one is tax compliance ,the other is tax incompliance.

现代税收管理理论将纳税义务人的行为方式分为税收遵从和税收不遵从两类。

The generalized POBS refers to forbid the specific behavior which has competitiveness to the specific business,and refers to according to the legal rule or the litigant agrees an oblige side is authorized to request a volunteer side not to carry on a competition behavior aiming at him in certain deadline.

广义的竞业禁止，指对(来源：A7afaBC论文网www.abclunwen.com)于特定营业具有竞争性之特定行为加以禁止，是指根据法律规定或当事人约定，权利人一方有权要求义务人一方在一定期限内不得进行针对自己的竞争行为。

Legal liability has a power to prevent the transgressive behaviors and punish the misfeasors.

法律责任具有法律上的威慑力，能促使清算义务人正确及时履行义务。

In cases of necessity, the customs may organise testing and inspection, and hold results of testing and inspection recognized by the customs as a basis for commodities categorisation.

第三十二条海关可以要求纳税义务人提供确定商品归类所需的有关资料；必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

The investment business enterprise and foreign business enterprises of companies are the taxpayers of the overseas-funded enterprises income tax outside the People's Republic of China is inshore.

在中华人民共和国境内的外商投资企业和外国企业是外资企业所得税的纳税义务人。

Part five disserts the civil liability of the obligor.

第五部分，论述信息披露义务人的民事法律责任。

The foregoing indemnities shall be in addition to any rights that Samsung Securities or any other Indemnified Person may have at common law or otherwise and shall remain in full force and effect regardless of whether this Engagement Letter is terminated.

上述补偿应外的任何权利，三星证券或任何其他义务人可能已在普通法或其他方式，并应保持充分的效力和效果，无论是否参与信终止。

The defect of the system design is obvious.the author suggests that mortgagee should be qualified direct right of claim over subrogating object and definite the related obligation for the obligor of subrogating object,and then perfect other related systems of security law.

物权法中担保物权物上代位制度的设置，并未解决原制度构架中存在的问题和缺陷，建议立法中明确抵押权人对代位物的直接请求权和代位物给付义务人的相关义务，并对担保物权其他相关法律规范加以完善。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。