This paper introduces cadastral basic operational procedures and practices, and discusses the process of data collection and management authority survey parcel boundaries collection point quality control through digital cadastral data collection process. 主要介绍地籍测量的基本作业流程和作业方法,从数字地籍外业数据采集过程出发,探讨了数据采集过程中权属调查和界址点采集质量控制问题。
The paper first sets out the definition of withholding agent and the positive and negative significations of the withholding system, defines the legal status of withholding agent on the tax collection and management procedures : the independent legal subject which is different from tax authority and taxpayer. 文章首先阐述了扣缴义务人的定义、扣缴义务制度的积极意义和消极意义、界定了扣缴义务人在税收征管程序中的法律地位:不同于征税机关代理人和纳税人代理人的独立法律主体。