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1)  revenue rights
税收权
2)  tax sovereignty
税收主权
1.
Study on Tax Sovereignty under the Economic Globalization Background;
经济全球化背景下的税收主权问题研究
3)  Division of Taxing Power
税收权利
4)  tax credit
税收债权
1.
Using the legislation of Japan and Taiwan for reference,the authors analyse the order among tax credits and other credits when they are in conflict in the procedure of enforcement by the tax authorities,and the order between specific tax credits and other credits.
借鉴与参考日本和我国台湾地区的立法,解析税务机关强制执行程序中税收债权与 其他债权竞合之位序,及特殊税收债权与其他债权意合之位序;从立法技术的角度,提出一种 公私权益兼顾的位序排列方式。
2.
The new Bankruptcy Law has mainly solved the order of employee rights protection and financial claim protection, namely, the order of the labor claim and the secured claim in bankruptcy procedures, and has paid no attention to tax credit including tax priority in these procedures.
新破产法着重解决了破产程序中职工权益保护和金融债权保护的顺位问题,即劳动债权和担保债权的清偿顺位问题,没有关注税收债权包括税收特别优先权在破产程序中的特殊性问题。
5)  distribution power of tax
税收收益权
6)  legislative power of taxation
税收立法权
补充资料:因侵害姓名权、肖像权、名誉权、荣誉权产生的索赔权
因侵害姓名权、肖像权、名誉权、荣誉权产生的索赔权:公民、法人的姓名权、名称权,名誉权、荣誉权、受到侵害的有权要求停止侵害,恢复名誉,消除影响,赔礼道歉,并可以要求赔偿损失。
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