1.
On Carrying-out Condition of Tax Subrogation and Legal Effect;
论税收代位权行使的条件及其法律效果
2.
A Trial Observation on China s Policy of Taxation Subrogation Right and Its Improvement;
试论我国的税收代位权制度及其完善
3.
A Probe into the Transplant of Subrogation from Civil Law to Tax Law;
浅探税收代位权对民法代位权的移植
4.
The purpose to establish the system of Tax Subrogation is to secure and insure the tax revenue for the government.
法律规定税收代位权的目的是为了保障税务机关的税款不致流失、保国家税收收入。
5.
Based on Contract Law, the new law of Taxation Management has established the system of Tax Subrogation.
我国新《税收征管法》是在《合同法》的基础上,规定了税收代位权制度。
6.
Proportion Principle and the Construction of Tax Subrogation Right System of China;
比例原则与我国税收代位权制度的构建
7.
“Waning” Tax and “Waxing” Fee;
论我国的税收“缺位”与收费“越位”
8.
On Current Tax Idea of China--Establishment of Idea on Credit and Debt of Tax;
论中国当前税收观念——税收债权债务观念的确立
9.
Analysis on Tax of Business under the Taxation Systsm of optimization Theory;
当代税制优化理论下的企业税收分析
10.
On the Participatory Right of Taxpayer in the Procedureof Exchanging the International Tax Intellingence;
论国际税收情报交换程序中的纳税人的参与权
11.
On Taxpayer's Rights Protecting under the Pre-system of Taxation Reconsideration
论税收复议前置制度下的纳税人权利保护
12.
Study on International Taxation Jurisdiction under E-Commerce;
论电子商务活动下的国际税收管辖权
13.
Construction of Creditor s Rights of Tax Revenue and Civil Law Protect Ways;
论税收债权及其民法保护制度的构建
14.
Analysis of Theory and Reality on Tax Policy for Equity Incentive;
股权激励税收政策的理论和现实分析
15.
On Coordination of Conflict and National Jurisdiction of Taxation;
试论国家税收管辖权及其冲突之协调
16.
A Discussion of Beneficium Cedendarum Actionum──Also a Brief Comment on the Relative Rules of PRC s Contract Law;
浅论代位权制度及我国合同法代位权
17.
Analysts on Tax Right s Allocation in Current Tax System Reform:From Perspective of Tax-involved Main Body;
论当前税收制度改革中的税权配置:基于涉税主体角度
18.
On Subrogation and Revocation Privileged by Tax Authorities;
税务机关行使代位权、撤销权若干问题探析