摘要
《中华人民共和国税收征收管理法》第五十条之规定,改变了我国原有的税收保全制度。[1]分别从我国税收法律关系性质、现有税收保全措施以及税收保全措施阐析和适用进行了探讨。
The 50th article of The Law of the People＇s Republic of China for Tax Management changes the original system of the tax preservation.The paper discusses the properties of China＇s tax legal relationships,the existing tax preservation measures and tax preservation measure interpretation and application.
出处
《唐山学院学报》
2012年第2期71-74,共4页
Journal of Tangshan University
关键词
税收保全
税收法律关系
私法
税收代位权
税收撤销权[2
tax preservation
tax legal relationship
private law
right of tax subrogation
the revocation right of revenue
