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。
Jacob Alon has been announced as the winner of this year's Critics' Choice award, while Noel Gallagher will be presented with Brits Songwriter of the Year and PinkPantheress will be honoured with the Brits Producer of the Year award.
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Wordle today: Answer, hints for February 27, 2026
（二）依法应当由行政机关处理的行政争议。