行政权力的合理配置是我国行政组织法的一个重要环节，我国行政组织法在纵向配置与横向配置方面均存在诸多问题。
Administrative power's reasonable disposition is an important link of our country's administrative organic law, in which there are many problems on vertical and horizontal disposition.
税法显属公法，在税法中引入债权制度，提出税收债权债务理论，打破了我国传统的“税收行政权力”学说理论，成为税法学界争论的重要课题。
Tax law belong to public law, use the debt system in the tax law and break our traditional tax revenue administrative power theory, become the important subject that the law circles of taxes dispute.
学术权力与行政权力的冲突是我国高校管理工作长期以来面临的难题。
The collision between the academic authority and executive authority is always a problem that our university administration has been facing.
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