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dc.contributor.advisor李剛
dc.contributor.author刘俊
dc.date.accessioned2016-01-13T02:47:26Z
dc.date.available2016-01-13T02:47:26Z
dc.date.issued2013-09-13 15:53:35.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75193
dc.description.abstract扣缴义务人作为税法主体之一,在税收法律关系中有重要的地位。研究扣缴义务人的税法主体地位问题,明确扣缴义务人在税收法律关系中的定位,对研究扣缴义务人权利、义务与责任,并在此基础上完善我国扣缴义务人制度具有重要意义。本文主要研究扣缴义务人的税法主体地位,并从扣缴义务人法律地位的角度去分析目前扣缴义务人制度中的一些问题。 本文共分为三个部分,第一部分介绍了扣缴义务人的概念和类型,归纳了扣缴义务人的标准和学界关于扣缴义务人税法主体地位的不同学说;第二部分分别考察扣缴义务人在税收实体法律关系和税收程序法律关系中的法律地位,并与其他税法主体进行比较;第三部分从扣缴义务人的法律地位出发,分析目前扣缴义务人...
dc.description.abstractWithholding agent, as a subject of tax, plays an important role in the legal relationship of taxation. It has important significance that to study the legal status of withholding agent as a subject of tax, to clear the positioning of withholding agent in legal relationship of taxation, to study the right, duty and responsibility, and to perfecting the withholding agent system in china. This paper ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=37543&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39285
dc.subject扣缴义务人
dc.subject纳税主体
dc.subject法律地位
dc.subjectWithholding agent
dc.subjectSubject of tax payment
dc.subjectLegal status
dc.title扣缴义务人的税法主体地位研究
dc.title.alternativeResearch on the Legal Status of Withholding Agent as a subject of Tax
dc.typethesis
dc.date.replied2013-06-02
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院_法律硕士(JM)
dc.description.note学号:13020101150292


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