However, the acceptor or the payer shall still remain liable to the bearer.
但是, 承兑人或者付款人仍应当对持票人承担责任。

The duty payer shall sign for the customs duty payment form upon its receipt.
纳税义务人收到税款缴款书后应当办理签收手续。

An alternative is to shift the burden of food subsidies to the general tax payer.
一种选择就是把粮食补贴负担转移到普通纳税人身上。

The Customs shall collect all the duties payable from the payer according to law.
海关应当依法对纳税义务人得应缴税款予以清缴。

The bank where the payer has his account can then make the payment electronically.
付款人的开户行随即利用电脑付款。

Analysis of the Relation between Government and Tax Payer in Terms of Institutional Economics
纳税人与政府关系的制度经济学分析

If this return if filled by a tax payer, the following should be completed by that tax payer.
如纳税人填报, 由纳税人填写以下各栏

A duty payer can only handle the archival filing formalities for a guarantee at one customs house.
纳税义务人在某一海关只能办理一份担保的备案手续。

Previously, may choose to be either a CIT payer or a lookthrough entity, while currently not clear
原可选择成为纳税实体或透明体现无明确规定

The councillor promised that the new system would not impose undue burdens on the local tax payer.
政务会委员许诺新的系统不会给当地纳税人增加过度负担。

Collection reflects the economic business receipts are the responsibility of the payee and the payer.
收款收据反映的经济业务的责任人是收款人和付款人。

Article 44 When the payer has accepted the bill, he shall bear the liability of paying it at maturity.
第四十四条付款人承兑汇票后, 应当承担到期付款的责任。

Where the customs considers it necessary, the duty payer shall provide a duty guarantee to the customs.
海关认为必要时, 纳税义务人应当提供税款担保。

The obligatory duty payer may ask the Customs for refunding within one year of the date of duty payment.
纳税义务人自缴纳税款之日起一年内，可以要求海关退还。

Where the holder makes presentment for payment beyond the above time limit, the authorized payer shall reject it.
持票人超过付款期限提示付款的，代理付款人不予受理。

Every year, this enterprise hands in its tax before the tax authorities go to collect it, it is a model tax-payer.
这个企业每年不等税务部门上门收税就自己主动去缴纳，是个纳税模范企业。

The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release.
进出境物品的纳税义务人，应当在物品放行前缴纳税款。