义务人

Prior to the arrival of the import goods, the obligatory duty payer may file a declaration in advance upon approval of the customs.

进口货物到达前，纳税义务人经海关核准可以先行申报。

Article 34 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十四条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Article 33 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十三条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Reduce tax (say again Taxation is decreased proof ), it is according to taxation law, code person of deduction duty to pay taxes answers partly pay taxes money.

减税，是按照税收法律。法规减除纳税义务人一部分应纳税款。

This thesis discussed the rights and limits of the liquidator, the definition of liquidator and its obligations, as well as enhancing the protection of creditors' rights and interests during liquidation.

针对我国公司清算中存在的问题，本文对清算人的权利和限制、清算义务人及清算责任的认定以及加强清算中债权人利益的保护进行了探讨。

Therefore, this study utilizes the factor analysis to investigate the principle factors which affects taxpayers to use local tax declaration via internet based on the theory of transaction cost.

基此，本研究利用因素分析法，探讨在交易成本理论观点下，影响纳税义务人使用地方税网路申报之主要因素。

Legal duty conflict means the dilemma that the obligator can not make choice between his her legal identities .

法律义务冲突实质上是义务人具有法律意义上的身分之间存在无法取舍的困境。

In all legal relations, the sponsor's most essential identity is that he/she acts as the guarantee obligator of his/her clients' disclosure of legal information.

而在所有的法律关系中，保荐人作为保荐对象法定信息披露的担保义务人，是其最本质的身份。

According to whether it c an be attributed to the obligator ,risk increase has different types , and there fore has different legal consequences .

危险增加因是否可归责于义务人而有不同类型，并因此有不同的法律后果，我国保险法对此规定显有缺漏。

According to whether it ca n be attributed to the obligator,risk increase has different types,and there fore has different legal consequences.

危险增加因是否可归责于义务人而有不同类型，并因此有不同的法律后果，我国保险法对此规定显有缺漏。

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。