义务人

Article 85 Where the any information disclosure obligors are is involved in the calculation of their its shareholding proportion, they it shall calculate its their securities of the listed company that can be converted into stocks together with their its shares in the same listed company, and compare the said shareholding proportion with the proportion calculated on a consolidated basis after the non-equity securities are converted into shares, and the higher will prevail.

第八十五条信息披露义务人涉及计算其持股比例的，应当将其所持有的上市公司已发行的可转换为公司股票的证券中有权转换部分与其所持有的同一上市公司的股份合并计算，并将其持股比例与合并计算非股权类证券转为股份后的比例相比，以二者中的较高者为准

Article 21 Information disclosure obligors for the takeover of listed companies and the relevant alteration of share entitlements shall disclose the information on at lease one medium as designated by the CSRC, and if they disclose the said information on any other medium, the contents disclosed shall be consistent with each other, and the time for the latter disclosure shall not be earlier than that for the disclosure on the designated medium.

第二十一条上市公司的收购及相关股份权益变动活动中的信息披露义务人应当在至少一家中国证监会指定媒体上依法披露信息；在其他媒体上进行披露的，披露内容应当一致，披露时间不得早于指定媒体的披露时间。

The disclosure obligors and other insiders may not, before the relevant equity changes are disclosed according to the law, disclose relevant information by any means.

信息披露义务人及其他知情人员，在有关持股变动信息依法披露之前，不得以任何方式泄露相关信息。

The endowment of the rights will based on that taxpayers are tax obligees.

更多&纳税义务人&的权利体系调整为&纳税权利人&的权利体系。

Article thirty-ninth person both tax law tax liability listed in Article II of the two or from two or more, according to the calculation of tax separately.

第三十九条纳税义务人兼有税法第二条所列的两项或者两项以上的所得的，按项分别计算纳税。

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。

Withholding agents shall fulfil 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。

The thesis gives a definition of the liquidators after comparing and analyzing different theories and legislations, and points out the relationships between the concept of the liquidators and other related concepts.

文章通过对不同理论学说和立法例的比较分析，对公司非破产清算人概念作了明确的界定，并将该概念与清算义务人、清算组概念进行了区分。

The rule of contributory negligence means a system, which mitigates and exempts the debtor's damages liability by law when the sufferer has fault to the occurrence of damages or the expansion of damages.

过失相抵规则，是指当受害人对于损害的发生或者损害结果的扩大具有过错即受害人与有过失时，依法减轻或者免除赔偿义务人的损害赔偿责任的制度。

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。