征税扣押权 tax lien
On substantive law, the right to survive and property rights are protected from taxation power, so we take the right to survive and property rights as the limits of taxation power.
在税收债法中,比例原则规制因国家征税权而侵害纳税人生存权与财产权的税收立法行为,纳税人的生存权和财产权是课税的界限。
参考来源 - 论比例原则在税法中的适用(研究生论文)This paper analyses the main problems of actualizing the taxation authority in our country, the problem can be divided into abusing taxation authority and corroding taxation authority.
文章分析了我国征税权实施过程中存在的主要问题,认为可以分为征税权的滥用和征税权的侵蚀。
参考来源 - 我国征税权的法律分析·2,447,543篇论文数据,部分数据来源于NoteExpress
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