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我国在2001年通过的新的《税收征收管理法》借鉴民事合同保全制度的规定,引进了税收代位权、撤销权制度。《税收征收管理法》第五十条第一款规定:“欠缴税款的纳税人因怠于行使到期债权,或者放弃到期债权,或者无偿转让财产,或者以明显不合理的低价转让财产而受让人知道该情形,对国家税收造成损害的,税务机
The new Law on Tax Collection and Administration adopted by China in 2001 draws on the provisions of the civil contract preservation system and introduces the tax subrogation and the right of cancellation. Paragraph 1 of Article 50 of the Law of the People’s Republic of China on Tax Collection and Management stipulates: ”A taxpayer who owes tax fails to exercise due creditor’s rights because of lax exercise or renounces the due claims or transfers the property at no-charge or uses the obviously unreasonable low At the price of the transfer of property and the assignee knows the situation, causing damage to the national tax revenue tax machine