1) tax debt
税收之债
1.
The extinctive prescription of tax debt is an important cause for the termination of tax debt, and is significant for urging tax creditors to exercise creditors rights in time and protecting taxpayers rights as well as establishing a stable and harmonious tax relation between the taxpayers and leviers.
税收之债的消灭时效是税收债权消灭的重要原因,对于督促税收债权人及时行使债权、保护纳税人权利、建构稳定和谐的税收征纳关系具有重要意义。
2.
With the development of processing of rule of law,tax debt theory gradually be come into legislation,research of the theory also make a great progress.
税收之债的成立作为一个基础性的理论问题为税法研究不容回避。
2) Argumentation of the Character of Tax-liabilities
税收债之属性研究
3) On the Validation of Tax Obligation
论税收之债的确认
4) tax debt law
税收债法
1.
And theory of tax debt law which makes new horizons for tax law will help us perfect the practice of tax law.
而税收债法理论一改国家分配论的权力观,不仅为学界理解税收、税法的基本理论提供了新的思路,更有助于构建有中国特色的社会主义财政法体系。
5) 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。
补充资料：按份之债
按份之债:是指债的一方当事人为多数，且多数人一方的当事人各自按照确定的份额分享权利或者分担义务的债。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条