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administrative legislation
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【法】 行政立法, 委任立法
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详细解释：
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以下为句子列表：
英文: Article 13 A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection c
中文: 第十三条依照税收法律、行政法规规定负有代扣代缴、代收代缴税款义务的扣缴义务人，应当向主管税务机关申报领取代扣代缴或者代收代缴税款凭证。
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英文: Article 24 A taxpayer or tax with holding agent must, with in the declaration period stipulated by the law and administrative legislation or determined by taxation authorities pursuant to the provisions of the law and administrative legislation, lodge a t
中文: 第二十四条纳税人、扣缴义务人必须在法律、行政法规规定的或者税务机关依照法律、行政法规的规定确定的申报期限内，到主管税务机关办理纳税申报或者报送代扣代缴、代收代缴税款报告表。
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