theguardian.com
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。
，这一点在heLLoword翻译官方下载中也有详细论述
Силовые структуры
Последние новости
Three decommissioned lighters - old barges that were used to transport coal and other industrial materials - have been sunk in the Blackwater Estuary, between Maldon and West Mersea in Essex.