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.

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。

youdao

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.

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。

youdao