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。
办理治安案件应当坚持教育与处罚相结合的原则，充分释法说理，教育公民、法人或者其他组织自觉守法。
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The very first thing I did was create a AGENTS.md for Rust by telling Opus 4.5 to port over the Python rules to Rust semantic equivalents. This worked well enough and had the standard Rust idioms: no .clone() to handle lifetimes poorly, no unnecessary .unwrap(), no unsafe code, etc. Although I am not a Rust expert and cannot speak that the agent-generated code is idiomatic Rust, none of the Rust code demoed in this blog post has traces of bad Rust code smell. Most importantly, the agent is instructed to call clippy after each major change, which is Rust’s famous linter that helps keep the code clean, and Opus is good about implementing suggestions from its warnings. My up-to-date Rust AGENTS.md is available here.