1) Argumentation of the Character of Tax-liabilities
税收债之属性研究
2) 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。
3) Study on Legitimacy of Taxation
税收合法性研究
4) Studies on the Joint Liabilities
连带之债研究
6) The debt characteristic of tax revenue
税收的债务特性
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