02版 - 十四届全国人大常委会举行第六十三次委员长会议

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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。

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▲提示词:A photo of an everyday scene at a busy cafe serving breakfast. In the foreground is an anime man with blue hair, one of the people is a pencil sketch, another is a claymation person