本文研究税法返还请求权的实体与程序规则，并对我国相关立法的完善提出建议。
The thesis explores both the substantial and procedural rules concerning restitution right in tax law, meanwhile providing advice to the legislative perfection thereof.
本文研究税法返还请求权的实体与程序规则，并对我国相关立法的完善提出建议。
The thesis explores both the substantial and procedural rules concerning restitution right in tax law, meanwhile providing advice to the legislative perfection thereof.
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