The key is the test TST_SEL_RET on line 682. It compares the RPL of the return CS selector (saved on the stack by the original CALL) against the current CPL. If RPL == CPL, the PLA returns 0x000 (continue) and LD_DESCRIPTOR finishes normally -- same-privilege return. If RPL CPL, the caller is returning to a less-privileged ring, so the PLA redirects to 0x686 (RETF_OUTER_LEV) -- the cross-privilege path that must also restore the caller's stack. If RPL
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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