An employer or lessor that fails to report such details shall bear joint and several liability for tax payment with the contractor or lessee.

发包人或者出租人不报告的，发包人或者出租人与承包人或者承租人承担纳税连带责任。

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To guard against this risk, the lessee may require the lesser to provide a third-party guarantee with joint and several liabilities.

为防范该法律风险，可以要求出租方提供第三方连带责任担保。

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