1) On the Validation of Tax Obligation
论税收之债的确认
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) 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) The debt characteristic of tax revenue
税收的债务特性
6) liabilities recognition
负债确认
1.
The criteria for appraisal of liabilities comprise two aspects:criteria for liabilities recognition and criteria for liabilities valuation.
负债评估的标准有两方面：负债确认标准和负债估价标准。
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