tax delinquency
... tax deferred 延付税款 tax delinquency 税收滞纳 tax demand notice 核定税款通知书 ...
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税收滞纳金 tax delay charge
·2,447,543篇论文数据,部分数据来源于NoteExpress
对于税收滞纳金的性质,理论界有不同的观点。
There exist some divergence on the character of tax overdue fine among legal scholars.
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并且税收代位权的行使范围以纳税人欠缴的税款为限,不应包括滞纳金。
And the exercise of subrogation revenue to the taxpayer to the extent of unpaid taxes, not including taxes.
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