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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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Samsung’s Unpacked event midweek revealed three new phones and two sets of earbuds, but the real standout, as usual, is the Galaxy S26 Ultra. This year, the Ultra actually features a bit of genuine tech innovation — and no, we don’t mean it folds.