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dc.contributor.advisor周刚志
dc.contributor.author赖健书
dc.date.accessioned2016-02-14T02:17:13Z
dc.date.available2016-02-14T02:17:13Z
dc.date.issued2008-11-17 09:28:09.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/24958
dc.description.abstract纳税担保是纳税人或第三人依照法律规定为纳税人应缴而未缴的税款提供的一种担保。2005年7月1日颁布实施的《纳税担保试行办法》对纳税担保的具体实施作了较为详尽、明确的规定,但也存在一定的缺陷。与税收法律关系的公法属性相联系,纳税担保制度也存在明显的公法属性,但是作为公法引放私法规范的一项典型制度,纳税担保不可避免地烙上了私法属性的印记。由此,纳税担保制度应该在汲取民事担保博大精深的制度体系的基础上进行适当的制度创新。税法对纳税担保提供的情形作了明确规定,但这些法定情形尚有一些问题需要明确,如“迹象”之把握问题、提供担保的时限问题、承担担保责任的时间问题、提供担保后出境与纵容欠税关系问题、循环担保...
dc.description.abstractThe tax payment guarantee is one kind of guarantee which the taxpayer or the third person provide for the taxpayer that should give but not given according to the legal rule . Tax payment Guarantee Implementation Means which promulgated and implemented On July 1, 2005 have made exhaustively, explicit stipulation to the concrete implementation of tax payment guarantee, but also has certain flaw. R...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=18345&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=20013
dc.subject纳税担保
dc.subject制度研究
dc.subject制度完善
dc.subjectTax payment guarantee
dc.subjectSystem research
dc.subjectSystem perfect
dc.title纳税担保制度研究
dc.title.alternativeResearch on Tax Payment Guarantee System
dc.typethesis
dc.date.replied2008-01-10
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院法律系_法律硕士(JM)
dc.description.note学号:X200408089


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