中南大学学报—社会科学版--中文目录 关键字: 行政主体;行政机构;行政主体理论[gap=750]KeyWords: administrative subject; administrative agency; administrative subject theory
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The thesis mainly discusses the following matters:The theme of the thesis is advanced by describing current research of Chinese administrative subject theory in introduction.
基于上述目标,本文主要围绕以下内容进行论述:引言通过介绍行政主体理论在我国的研究现状,引出本文的写作主题。
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。
Nowadays the scholars in our country have much controversy on theory of the present administrative subject, some supporting it and some opposing it.
近年来,我国学者对现行的行政主体理论颇有争议,有支持者,也有反对者。
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