义务人

Article 4 Both the consignee of imports and the consignor of exports are persons obligated to pay Customs duties.

第四条 进口货物的收货人、出口货物的发货人，是关税的纳税义务人。

Of course, bond ratings are an assessment of creditworthiness of an obligor with respect to a specific obligation.

当然， 束缚等级是有关于特定的义务一个义务人的一个 creditworthiness 的评估。

Consignors of export goods and consignees of import goods shall be obligatory to pay the Customs duties due.

第四条 进口货物的收货人、出口货物的发货人，是关税的纳税义务人。

The provisions concerning the alteration of maintenance in the marriage law and judicatory interpretations are disadvantageovs to protecting the debtee s right,and did not look after the debtor s benefits.

我国婚姻法和司法解释关于扶养费变更的规定既不利于保护扶养权利人的权利，又未兼顾扶养义务人的利益，应当予以完善。

The future marriage law or the civil code should have the provisions about the variety of the debtee s need,the variety of the debtor s economic ability,the scope of validity of the alteration of maintenance and the special problem of the additional expenditure etc.

在修改婚姻法或者制订民法典亲属编时，应当从扶养权利人扶养需要的变化、扶养义务人经济能力的变化、扶养费变更的溯及力以及额外开支的特殊问题等方面加以规定。

It does not change the legal relationships arising from the sales contracts, even can not eliminate the right to demurrer of obligors.

预告登记并不能改变买卖合同所产生的法律关系，更不能因此而消除义务人的抗辩权。

In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。

1Notify in writing any banks or other financial institutions where the person or legal entity responsible for paying the Customs duty has an account to suspend payment to said payer of a value equal to the duties due

书面通知纳税义务人开户银行或者其他金融机构暂停支付纳税义务人相当于应纳税款的存款

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

从中国境外取得所得，以及在中国境内二处或者二处以上取得所得的，可以由纳税义务人选择一地申报纳税；纳税义务人变更申报纳税地点的，应当经主管税务机关批准。

And at the same time,it cannot conform to the original intention of establishing the safety-guard duty and goes against the practice of the advanced countries.So the obligor and the tortfeasor should take relevant responsibility according to the proportion of their respective fault or causal force.And in some circumstances,the obligor and the tortfe...

故因第三人侵害导致损害结果发生的，安全保障义务人与实施侵害行为的第三人应按各自过失大小或原因力的比例承担相应的赔偿责任，但不排除在某些情形下，安全保障义务人与侵害人承担连带责任。

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。