All the world and his wife seem to be out on the beach today.

All the world and his wife seem to be here.

全世界的人和他妻子好象都在这儿。

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All the world and his wife were at the ball.

所有上流社会人士及他们的夫人都参加了舞会。

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It was the work of a moment to cut the ropes and set the man free.

割断绳子把这个人放走，这件事一会儿就干好了。

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Check that the fruit is cooked by mashing it a bit with the wooden spoon. The apples should be soft but not pur é ed.

用木勺检验苹果是否烂熟，苹果应该是软而不烂的。

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With an elbow propped on the counter top, he stirred the pot with a wooden spoon.

他一边胳膊肘支在厨房台面上，用木勺子搅拌着锅里的果酱。

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As he reached for one, he got SMACKED across the back of his hand by the wooden spoon his wife was holding." Leave them alone!" she said," They're for the funeral!"

他拿了一块，这时手背被他老伴用木勺打了一下，“放下，”她说，“这是葬礼上用的！”

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As he reached for one, he got SMACKED across the back of his hand by the wooden spoon his wife was holding.

他拿了一块，这时手背被他老伴用木勺打了一下，

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I contemplated the physica behind the mystery of the wooden spoon

我一直苦思木制汤匙奥秘的背后所隐含的物理原理，

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His crutches, his pallet, the earthenware lamp and wooden spoon in its vessel of clay were objects of admiration to me, the simple tools of a pure life.

他的拐杖，他的窄硬的床铺，陶制的灯以及土罐里的木勺，都是我钦佩和羡慕的对象，它们是一种纯洁生活的简单工具。

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The clank of the wooden spoon hitting his rings had played in unison with the change rattling in the teapot.

木调羹打在那人戒指上的声音与茶壶里零钱掉落的声音非常和谐。

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Stir in both meats, breaking up the pork with a wooden spoon.

把牛肉和猪肉倒入翻炒，用勺搅拌。

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He got the wooden spoon in the competition.

他在比赛中得了最后一名。

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From the angel of stipulation of criminal law and convenience of judicial practice, the author thinks that it is unnecessary to set up a kind of crime called crime of the withholding agent evading paying tax payment alone.

从刑法规定和司法实践处理方便的角度出发，认为没要必要单独设立扣缴义务人逃避缴纳税款罪。

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To show the use of ( an article) to a prospective buyer If there are no agents, the purchaser shall be the withholding agent.

向可能的购买者示范（某物品的）使用.没有代理人的，以购买者为扣缴义务人。

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A: Will you introduce me to the new purchasing agent? If there are no agents, the purchaser shall be the withholding agent.

可以介绍我认识新的采购代理商吗？没有代理人的，以购买者为扣缴义务人。

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It defines the legal status of one of the subject of this crime who is called the withholding agent, and distinguishes the withholding agent from the commissioned agent.

该部分明析了本罪犯罪主体之一&扣缴义务人的法律地位，并区分了扣缴义务人与委托代征人。

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That is, if the supplier does not have a business establishment in China, then the withholding agent or recipient will pay VAT if they are established or reside in Shanghai.

即，如果服务提供方在中国没有经营机构的，其位于上海的代理人或者服务接受方将扣缴增值税。

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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。

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Secondly, analyze the nature of the legal duty of withholding agent in the use of Own Responsibility and Responsibility of Others on Civil Law and define it as Responsibility of Others on Tax Law. Analyze the types of liabilities in combination of Administrative Law and Criminal Law.

其次，运用民法上自己责任和他人责任的概念分析扣缴义务人的法律责任性质，将其界定为税法上的他人责任；结合行政法、刑法分析了扣缴义务人法律责任的类型。

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In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action.

纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。

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