义务人

The provision of article 6 in Interpretation is not conducive to the protection of the interests of the victim. To a certain extent, it increases the burden of safety-ensuring obligator. In the third part, the author makes a reconstruction of liability of violating safety-ensuring obligation in order to get a more reasonable way of accountability.

目前《解释》第六条中关于违反安全保障义务的责任规定过于简单，不利于保护受害人的利益，同时又在一定程度上加大了安全保障义务人的负担，因此在第三章中对违法安全保障义务的侵权责任加以重构，以期得到一个更为合理的责任承担方式。

Laws will supply remedies when obligator of delivery does notperform the subordinated duty and accordingly brings damages to propertiesand injuries to life of oblige or third party related with the performanceinterests. Subordinated duty, which does not have an independent form ofliability, composes different forms of civil liability according to the differentinterests in legal sense protected by subordinated duty. This essay can be divided into three parts.

附随义务是诚实信用的法律原则在债法中的体现，具有辅助性、不确定性、不能单独请求履行的特点；当给付义务人不履行附随义务造成了权利人或与债的履行利益直接相关的第三人的财产、人身损害时，法律才给付救济；附随义务没有独立的责任形态，按照附随义务保护的法律上的利益不同，构成不同的民事责任。

Article 11 A disclosure obligor shall combine in calculation of the shares of a listed company held or controlled by it.

第十一条信息披露义务人应当合并计算其所持有、控制的同一上市公司股份。

The obligor includes not only insurance applicant ,but also its agent and the insured .

告知义务人不仅包括投保人，还应包括投保人的代理人和被保险人。

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.

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。

The third person ; the concerned parties of the contract ; the obligor of the contract

第三人；合同当事人；合同履行义务人

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。

Article 8 When assessing the amount of tax payable, adjusting the amount of fixed tax payment, conducting tax inspection, imposing tax administrative penalties, or conducting tax administrative reconsideration, tax officials shall recuse themselves if they have any of the following relationships with the taxpayer, or tax withholding agent, or its legal representative, or the direct responsible person

第八条 税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时，与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的，应当回避

What is the scope of charge of Stamp Duty?

第二部分印花税一、印花税的纳税义务人是如何规定的？

Article 31 An obligatory duty payer shall, according to the table of contents, stipulations, the general principle of classification, category notes, chapter notes, subheading notes and any other classification notes, classify the import or export goods that it declares, and put them under the corresponding tariff nomenclature heading numbers.

第三十一条纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。

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。