- 相關推薦
論稅收征收管理中的撤銷權
摘 要
我國的稅法學是1門年輕的新學科，其研究力量仍非常薄弱，特別是對我國稅收撤消權制度的研究，有分量的研究成果更不多見。稅收撤消權來源于民法的債的保全制度，是為保障國家稅收利益而新引入到稅法的1項制度。稅收撤消權被引進稅法以來，法律對這1制度的規范仍有待完善。本文在分析我國稅收征收管理法上的撤消權制度研究的基礎上，發現我國征收管理法上的撤消權制度中存在的問題提出了自己的觀點。
關鍵字：撤消權；稅收債權；稅收撤消權制度；稅收征管法
Abstract
The right of rescission, an effective means to protect the creditor’s rights in private law, is now introduced into taxation law to protect the right of state as well as the general creditors’. We established this legal measure in the concerned laws and regulations, however, there are many questions, even bugs arising in the practice, and the laws and regulations about the means are far from perfect. This text based on the study of the right of rescission, to find the bugs of the practice, in order that we can make the system of the right of rescission of taxation law perfect.
Key words: The right of rescission; tax creditors’ right; the right of rescission on taxation; taxation law
..............................
注：【包括：畢業論文，任務書，開題報告】
【論稅收征收管理中的撤銷權】相關文章：
論行政征收03-28
論國際稅收籌劃03-20
論知識管理在企業中的應用03-17
論激勵管理中的公關藝術03-24
論企業并購行為與稅收籌劃03-21
論企業管理中激勵問題03-07
論企業管理中的和諧構建03-21
論企業跨國經營中的知識管理03-24
論析薪酬管理框架中的選擇03-07