For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary shall be the taxpayer and the payer shall be the withholding agent.

  • 依照前款规定缴纳的所得税,以实际受益人为纳税义务人,以支付人为扣缴义务人。

  • provided by jukuu 2025-01-20 11:53:51

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