义务人

This article to the tax revenue outflow's concept, the form, the present situation and had the tax revenue outflow factor to carry on the simple analysis, and proposed the government tax revenue outflow toddling step.

这里所说的各类税收行为主体，包括纳税人、扣缴义务人以及作为征税人的税务部门。在现实经济生活中，税收流失主要表现为以下种种现象和行为：？

Where a withholding agent fails to pay or underpays the tax which has been withheld or collected by the means as mentioned above, the competent tax department shall pursue the payment of the amount of tax the withholding agent has failed to pay or underpaid and impose a fine of 50% to five times of the amount of tax not paid or underpaid.

扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。

Where a taxpayer or a withholding agent fails to pay, or underpays the amount of tax payable by "tax evasion", the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and surcharge and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax payable by "tax evasion," the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

Article 83The time limit for making up the shortage in tax payment or pursuing tax payment or surcharge on tax in arrears as prescribed in Article 52 of the Law on the Administration of Tax Collection starts from the day when the taxpayer or tax withholding agent fails to pay the due tax or underpays tax, or fails to remit the due tax or remits less tax.

第八十三条税收征管法第五十二条规定的补缴和追征税款、滞纳金的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。

The second is the rate that the payment obligations in accordance with the provisions of the base fee to pay unemployment insurance premiums ratio.

二是费率，即缴费义务人按照规定的缴费基数缴纳失业保险费的比例。

The payments mentioned in the preceding paragraph include payment in cash, payment by remittance, payment by the transfer of accounts and the computed monetary value of payments made in securities, in kind or in other forms.

前款所说的支付，包括现金支付、汇拨支付、转账支付和以有价证券、实物以及其他形式的支付。第三十六条纳税义务人有下列情形之一的，应当按照规定到主管税务机关办理纳税申报

I appeal that Marriage Law establish the consortium, put forward the suggestion about compensator, act of compensation and responsibility of compensation, expecting to provide suggestions for reference the construction of the system of compensation for damage in divorce.

论文的最后一个部分，是针对离婚损害赔偿制度在实践中的应用提出的完善建议，在赔偿义务人、赔偿情形、举证责任和赔偿金的计算方面提出了个人意见并再次呼吁在立法中增设配偶权的规定。

Legal force is by no means ex parte liberty of the user.

摘 要：法权不是权利主体单方面的行为自由，而是一种关系，这种关系既涉及与权利对应的义务人及义务，也涉及国家保护及救济的责任。

Legal force is by no means ex parte liberty of the user. Rather, it is deemed a relationship that is concerned with both the obligor and obligation opposite to the force and the protection and remedy of the state.

法权不是权利主体单方面的行为自由，而是一种关系，这种关系既涉及与权利对应的义务人及义务，也涉及国家保护及救济的责任。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新