• tax debt - 引用次数：5

  Establishment of tax debt is an unavoidable question of tax law research as a fundamental question.

  税收之债的成立作为一个基础性的理论问题为税法研究不容回避。

  参考来源 - 论纳税义务发生时间的确定
  tax-liabilities - 引用次数：3

  But on the whole, theories of tax law in China deals little with the theory of tax-liabilities, and regulations about tax-liabilities in tax law are really scarce, with systematic statements and basic ideas to be established.

  但从整体而言,我国税法学对于税收债权债务关系说基础理论的深入研究却是很少,税收立法中关于税收之债的规定也是非常的零散,没有系统的表述,其基本思想也没有确立。

  参考来源 - 税收债之属性研究

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