The owners, management units, mortgagees,custodians or users listedin the above paragraph will be referred to collectively asobligatory taxpayers (hereinafter referred to collectively astaxpayers).

• 前款列举的产权所有人、经营管理单位、承典人、房产代管人或者使用人，统称为纳税义务人（以下简称纳税人）。