最后探讨了税收征管中税收债权之间的效力位序。
Finally, the author studied the effect conflict among the related claims in tax collection and management.
税收代位权的构成要件包括以下几点：税务机关对纳税人享有合法且确定的税收债权；
The main components of taxation subrogation right contains these: the tax authorities enjoy legitimate and definite creditor's right of tax revenue to the taxpayer;
本论文对构建税收债权债务法律观进行了研究，利用税收债权债务法律观形成新的税收法律观。
This thesis studies construction of legal view of tax credit and debt, using legal view of tax credit and debt to form a new legal view of taxation.
随着新破产法的实施，税收债权在破产法中的法律地位以及由此相关的新问题就显得更加突出。
With the implementation of the new Bankruptcy law, the legal status of tax credit in new law and some related questions appear more serious.
税收优先权是指税收债权人基于法律的直接规定而享有的就税收债务人的财产优先受偿的权利。
The tax revenue priority means that the tax revenue creditor has the preferential right of being discharged with the property of the tax revenue debtor according to the law.
就如何在税收债权保护和破产重整的立法意图之间寻找一个恰当的平衡点，笔者给出了自己的一些思考和建议。
Then, how to find a balance between the protection to tax credit and legislative intent to bankruptcy reorganization, the author gives his own thoughts and Suggestions bellowed.
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.
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.
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