Through research on defining explicitly recognized standards and taxation method of tax priority to make clear of the effect conflict between tax priority claims and other related claims.
论文的研究目标是通过研究明确税收优先权产生时间的认定标准与方法，理清税收优先权与其他相关债权的效力位序问题。
The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法，要求采用资产负债表债务法。
The article utilizes comparative analysis method, elaborates the effect from the ec international tax revenue pattern and jurisdiction aspect.
文中运用比较分析的方法，从电子商务国际税收模式及税收管辖权方面阐述其对经济利益分配的影响。
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