1) tax creditor's rights protection
税收债权保障
2) 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。
3) The theory of tax priority and debt
税收债权债务论
1.
The theory of tax priority and debt puts emphazis on the state or the local public body and the citizen are in equal position in the course of the tax.
税收债权债务论强调了国家或地方公共团体与公民在税收法律关系中处于对等地位。
5) taxpayers'rights
纳税人权益保障
6) 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。
补充资料：后勤持续保障能力(见后勤保障能力)
后勤持续保障能力(见后勤保障能力)
sustained logistic support capability
houqin chixu baozhQng nengli后勤持续保障能力(sus‘ained 10915‘ics叩port eaPability)见后勤保障能力。
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