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。
Who will be the main beneficiary of the cuts in income tax?
削减所得税的主要受益者将是谁?
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