比如说有“The Rules”标签，上面有关于选择商业模式结构，获取证书，纳税义务的说明还有购买条形码的建议。
"The Rules" TAB, for example, has advice on selecting a business structure, getting licenses, understanding tax responsibilities and buying a bar code.
在税收关系中，国家作为权利主体有依法征税的权利，纳税人作为义务主体有依法纳税的义务。
In the taxation relationship, the State has the rights to levy taxes, and taxpayers has the duty to pay taxes according to laws.
第五十五条欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。
Article 55. In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.
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