ZAO Grow is a rapidly developing company that manufactures and retails sports and leisure goods. In order to achieve ts performance targets for the next two years, ZAO Grow has to raise new capital. ladimir is the general director of ZAO Grow. He has approached Loan Bank for funding. The bank will only provide oan facilities if ZAO Grow is prepared to grant a legal mortgage over its head office building, or alternatively if ladimir’s wealthy father will give a personal guarantee to underpin the lending contract.Required:

(b) Explain the potential risks and consequences of these types of security for the parties involved. (4 marks)

代收代缴，是指按照税法规定，负有扣缴税款义务的法定义务人，在向纳税人支付款项时，从所支付的款项中直接扣收税款的方式。 （ ）