tax differentiation 中文意思是什麼
tax differentiation
解釋
稅收差別- tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
- differentiation : n. 1. 差別，區別；區分，劃分。2. 【生物學】分化，變異。3. 【地質學；地理學】（從共同的巖漿產生出不同的巖石的）分異作用。4. 【數學】微分法。
-
Tax subrogation is a right refers to the taxpayers for tax arrears, property rights, tax authority can recourse to the debtor of the taxpayers in accordance with the law to tax withholding power. and the author compare the subrogation rights of creditors with the tax subrogation, they have obvious differentiation. the main differentiation lie in the subject of exercising the subrogation is different, the status of the party is different, the legal fact of bring the power of subrogation is not same, purposes and results of them are different, applicable legal norms are different
在稅收代位權當中，筆者重點對稅收代位權的概念、稅收代位權的確立、稅收代位權行使的要件、行使的方式、行使的范圍和行使的效力作了詳細的論述，最後對稅收代位權的實務問題發表了一些粗淺的看法，從而加深了對稅務機關職權的認識，提高了稅務機關行政執法的積極性，便於充分保護稅務行政相對人的合法權益，減少了由於稅務行政相對人的怠於行為而給國家稅收帶來的重大損失。
分享友人