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。
（一）盗窃、损毁油气管道设施、电力电信设施、广播电视设施、水利工程设施、公共供水设施、公路及附属设施或者水文监测、测量、气象测报、生态环境监测、地质监测、地震监测等公共设施，危及公共安全的；
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