第三十四条 单位以承包、承租、挂靠方式经营，承包人、承租人、挂靠人以发包人、出租人、被挂靠人名义对外经营并由发包人、出租人、被挂靠人承担相关法律责任的，发包人、出租人、被挂靠人为纳税人；其他情形下，承包人、承租人、挂靠人为纳税人。
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Source: Computational Materials Science, Volume 267
NASA leaders said the shakeup is meant to address a larger underlying problem: the U.S. agency is flying its most powerful rocket too infrequently and repeating some of the same technical issues from one mission to the next.