第三十五条 自然人发生符合规定的应税交易，支付价款的境内单位为扣缴义务人。代扣代缴的具体操作办法，由国务院财政、税务主管部门制定。
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Десятилетний мальчик поймал крупную рыбу и побил десятилетний рекордВ США 10-летний мальчик поймал пресноводного горбыля и побил 10-летний рекорд
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Sedaka, a skilled pianist nominated for five Grammy awards, also wrote hits for several other famous musicians in his six-decades-long career.