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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Since every person is different, there’s no one best ergonomic keyboard layout. The standard QWERTY layout is what most people are used to. The Dvorak, Colemak and Workman layouts rearrange the board to put the more commonly used letters closer to the home-key position. All three are intended to minimize your finger movements. That may indeed feel more comfortable and less fatiguing, but people used to the QWERTY layout will likely need to relearn how to type.