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。
国家发展改革委有关负责人表示，将认真组织实施好要素市场化配置综合改革试点工作，聚焦要素价格市场化形成、畅通要素流通渠道等重点领域和关键环节，分类施策推进改革，围绕提升要素配置效率、培育发展新质生产力等目标，开展差异化改革探索，加快形成全国可复制可推广的路径模式。
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