义务人

被申请人是该具体行政行为所确定的义务人；

The respondent is the obligor designated by the specific administrative action ;

此外，保险经纪人也应成为告知义务人。

In addition , the insurance broker would become an obligor of representation .

纳税人诉讼中的纳税人，包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人。

The term of taxpayer here includes taxpayer and withholding agent .

本文在第三部分研究了清算义务人违反义务所应承担的三种法律责任。

Part 3 studies the three legal liabilities of liquidation obligors .

政部规定的其他扣缴义务人。

Other withholding agents as stipulated by the Ministry of Finance .

其次对清算义务人这一主体的权利与义务进行了探讨。

Part 2 analyses the rights and duties of liquidation obligors .

第一章主要对清算义务人这一概念进行解析。

Chapter I mainly analyze the concept of " Liquidation Obligors " .

安全保障义务人承担的责任分为直接责任和补充责任。

It can be divided into direct or supplemental liability .

我国税收扣缴义务人与代征人制度研究

Humans Study on the Tax Withholding Agent and Tax Collector System in China

我国道路交通事故赔偿义务人认定问题研究

Research on Identification Problems about Compensation Obligor in Road Traffic Accidents in China

论安全保障义务人补充责任的性质

On the Supplementary Duty of Safety - Protection Obligor

对义务人而言，无法履行应为绝对不能履行，而非难以履行。

Impossibility to perform shall be absolute , not difficult for the obligor .

第二章是安全保障义务人承担补充责任的基本规则。

Chapter II emphasizes on the basic rules of supplementary liability of security obligations .

接受委托的人应当遵守本章对纳税义务人的各项规定。

Commissioned persons shall abide by the various provisions on taxpayers in this chapter .

作为清算义务人之一的股东，在公司解散时起负有组织清算的义务。

Organizing the liquidation is the duty of the shareholders when the company is dismissed .

公司清算义务人研究

COMPANY A Research on Corporation Liquidation Obligor

纳税人、扣缴义务人有选择纳税申报方式的权利。

Tax payers withholding agents have the right to choose the way of filing returns .

外国企业和扣缴义务人必须按照规定的期限，缴纳税款。

Foreign enterprises and withholding agents must pay their tax within the prescribed time limit .

我国工薪类个税扣缴义务人法律责任若干问题研究

Research on Certain Issues about Legal Responsibilities of Withholding Agent of Personal Income Tax on Wage

最后探讨了安全保障义务人补充责任的诉讼程序和执行问题。

Finally the proceedings and implementation issues of the supplementary liability of security obligations are discussed .

必要时，海关可以要求纳税义务人补充申报。

Where necessary , the customs may demand the obligatory duty payer to make supplementary declarations .

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。

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

利益偿还请求权的行使地点与一般金钱债权不同，应为义务人的营业地或住所；

Its enforcement place should be the principle place of business or habitual residence of the obligor .

建筑安装业务实行分包或者转包的，以总承包人为扣缴义务人。

For sub-contracting of construction and installation business , the main contractors shall be the withholding agents .

在任何国家，权利和义务人来都不是绝对的，而是相对而言的。

In any country rights and duties are never absolute , but rather , they are relative .

托金融机构发放贷款，以受托发放贷款的金融机构为扣缴义务人。

For financial institutions entrusted to grant loans , the entrusted financial institutions shall be the withholding agents .

纳税义务人在某一海关只能办理一份担保的备案手续。

A duty payer can only handle the archival filing formalities for a guarantee at one customs house .

义务人有履行义务的能力，民事强制执行才有合法的依据。

Only while the debtors having capability to meet its obligations , civil enforcement has the legal basis .

法律责任能促使义务人及时履行义务，具有法律上的威慑力。

Legal liability has deterrent of law , which impels liquidation obligor to fulfill obligation accurately and timely .

解决的对策是改变交通肇事罪中单纯适用过错责任的沿袭，对于违背现场保护义务人应适用严格责任来追究其刑事责任。

Therefore , strict liability principle shall be adopted to punish the obligor who departures from scene protection .