税收债权债务论,The theory of tax priority and debt
1)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。
2)tax credit税收债权
1.Using the legislation of Japan and Taiwan for reference,the authors analyse the order amongtax credits and other credits when they are in conflict in the procedure of enforcement by the tax authorities,and the order between specifictax 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 totax 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。
英文短句/例句
1.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
2.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
3.financial claims of government政府债权,政府征税权
4.tax - exempt bonds.免收利息所得税的债券
5.source jurisdiction收入来源税收管辖权
6.Tax Timing Smoothness of National Debt,the Background and Trend of the Relationship between National Debt and Tax;国债税收平滑路径、我国国债与税收关系背景和取向分析
7.The Congress shall have power to lay and collect taxes, duties, imposts and excises.国会有权规定并征收税金、关税、捐税和消费税。
8.Debt financing has leverage effect and tax benefit.负债融资具有杠杆效应,有节税收益。
9.To seize or make a levy on for the purpose of settling a debt.征税为解决债务而制定的征收额
10.The treasurer receives tax collections and pays the county"s debts.司库收取税款并支付县债。
11.Regulations on Transference of Taxation Debt of Enterprises: International Practice and Implications for China;企业税收债务转移的国际经验及启示
12.Thinking that Taxation Adjust State Enterprise Mutilated Debt;税收调节大中型企业三角债的新思路
13.Discussion on the Establishment of Chinese Complementary Tax Debt Legal System论我国税收补充债务法律制度的构建
14.The government have a mandate from the people to Increase taxes民众授权政府增加税收
15.The government has a mandate from the people to increase taxes.民众授权政府增加税收。
16.They hold government bonds rather than tax receipts.他们持有的是政府债券，而不是税收收入。
17.Empirical Study of Tax-Effect in the Interbank Bond Market;银行间债券市场收益率曲线税收效应实证研究
18.On Safe Guarding the Right of Taxpayer to Promote Tax Compliance in China;纳税人权利与我国税收遵从度的提升
相关短句/例句
tax credit税收债权
1.Using the legislation of Japan and Taiwan for reference,the authors analyse the order amongtax credits and other credits when they are in conflict in the procedure of enforcement by the tax authorities,and the order between specifictax 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 totax 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)tax obligation税收债务
4)credit and debt债权债务
5)tax creditor"s rights protection税收债权保障
6)the tax debt relation税收债务关系
1.to affirmthe 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。
延伸阅读
不当得利债权不当得利债权：指没有合法依据，有损害他人而自己获得利益的行为而产生的债权。构成要件：一、没有合法的依据包括没有法定和合同约定，二、取得财产上的利益。三、他人遭受损害。
