第三十五条 自然人发生符合规定的应税交易，支付价款的境内单位为扣缴义务人。代扣代缴的具体操作办法，由国务院财政、税务主管部门制定。
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。关于这个话题，51吃瓜提供了深入分析
第一百二十七条 担保人应当符合下列条件：
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