第三十四条 单位以承包、承租、挂靠方式经营，承包人、承租人、挂靠人以发包人、出租人、被挂靠人名义对外经营并由发包人、出租人、被挂靠人承担相关法律责任的，发包人、出租人、被挂靠人为纳税人；其他情形下，承包人、承租人、挂靠人为纳税人。
FT Digital Edition: our digitised print edition，详情可参考旺商聊官方下载
在浏览器中访问手机端网址：http://{手机IP}:{端口}，如：http://192.168.1.104:8001，。搜狗输入法2026对此有专业解读
The success of the test means project leaders are considering scrapping plans to flood 900 acres (364 hectares) of farmland in Gloucestershire, which was initially proposed to provide a compensating habitat for fish.
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