第三十三条债权人对破产企业负有债务的，可以在破产清算前抵销。
Article 33. Creditors which owe debts to the bankrupt enterprise may offset them before the bankruptcy liquidation.
受托人管理运用、处分不同委托人的信托财产所产生的债权债务，不得相互抵销。
The creditor's right and the debt caused when the trustee manages, utilizes and disposes the trust property of different trustors must not offset each other.
新债务人不能够向债权人主张原债务人可以向债权人主张的抵销权。
The new obligor may not exercise against the obligee any right of set-off available to the original obligor against the obligee.
第八十三条债务人接到债权转让通知时，债务人对让与人享有债权，并且债务人的债权先于转让的债权到期或者同时到期的，债务人可以向受让人主张抵销。
Upon receipt of the notice of assignment of the obligee's right, the obligor may, in respect of the assignee, avail itself of any defense it has against the assignor.
“诉讼”就司法步骤而言，包括追偿、反诉、债权抵销、衡平诉讼以及其他任何裁定权益的诉讼步骤。
"Action", in the sense of a judicial proceeding, includes recoupment, counterclaim, set-off, suit in equity, and any other proceeding in which rights are determined.
第十八条受托人管理运用、处分信托财产所产生的债权，不得与其固有财产产生的债权相抵销。
Article 18 the creditor's right obtained by the trustee through the management utilization and disposition of the trust property must not offset the debt caused by his inherent property.
借鉴民法的债权规则分析税法返还之债的抵销、让与、嗣后调整、利息计算等问题。
To analyze the offset, the assignment, the "ex tunc" adjustment, the interest calculation etc. of the restitution right of tax law by using civil rules on debt and credit for reference.
第十八条受托人管理运用、处分信托财产所产生的债权，不得与其固有财产产生的债务相抵销。
Article 18 the claims arising from the administration or disposition of trust assets by the trustee may not be used to offset the liabilities incurred by the trustee's own property.
第四十条债权人在破产申请受理前对债务人负有债务的，可以向管理人主张抵销。
Article 40 Where a creditor is in debt to the debtor before the application for bankruptcy is accepted, the former may lodge a claim with the administrator for offsetting the debts.
第四十一条合伙企业中某一合伙人的债权人，不得以该债权抵销其对合伙企业的债务。
Article 41 a creditor of one partner of a partnership enterprise shall not set off the creditor's rights against his debts owed to the partnership enterprise.
第四十一条合伙企业中某一合伙人的债权人，不得以该债权抵销其对合伙企业的债务。
Article 41 a creditor of one partner of a partnership enterprise shall not set off the creditor's rights against his debts owed to the partnership enterprise.
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