There is quite different for tax authorities to practice subrogation and revocation in the nature, method and procedure from the original civil subject.
税务机关行使代位权、撤销权,在性质、方式、程序上与一般民事主体行使代位权、撤销权具有明显的区别。
Reason, science, art is the capacity to transform nature by making it, imposing on it, a method that will produce like effects after similar consequences.
理性,科学,艺术是一种能力,是通过创造,施加影响力改变自然的能力,是一种在类似的结果发生后,产生类似结果的能力。
Reason consists in the imposition of a method for the conquest of nature.
理性存在于,对征服自然的方法的强迫接受之中。
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