1) the theory of tax debt relation
税收债务关系说
1.
Starting from the character of the tax legal relation, this paper attempts to study the legal system of the obligation of tax payment on the basis of the theory of tax debt relation in China with methods such as comparison, analysis and demonstration, etc.
第一章是“纳税义务编立法的理论基础”,对税收法律关系性质进行分析,认为以纳税义务为核心内容的税收实体法律关系是一种公法上的债权债务关系,税收债务关系说对纳税义务编立法具有重大的价值和意义。
2) the tax debt relation
税收债务关系
1.
to affirm the tax debt relation;c.
如何使税收改革的法律体系建立在私有财产权保护的基础之上?从制定税收基本法,确认税收债务关系、完善现行实体法、监督税收行政执法行为四个方面作了阐述。
3) theory of debt
债务关系说
1.
The nature of law on Taxation has two opinions;the theory of authority relation and the theory of debt relation.
关于税收的法律关系性质有权利关系说和债务关系说两种观点,不同观点之下对于税务行政处罚的法理有不同的分析。
5) 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。
6) debt relation
债务关系
1.
In this paper, the fuzzy matrix expression of debt relations is given and its power operation is used to judge the existence of the indirect debt relation .
本文给出债务关系的模糊矩阵表示，通过模糊矩阵幂运算实现了间接债务关系的基本要素-债务链，债务圈，债务量的刻画。
补充资料：税收法律关系
税收法律关系：是由税收法律规范确认和调整的,国家和纳税人之间发生的具有权利和义务内容的法律关系。
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