| 企业税收债务转移的国际经验及启示 |
| |
| 引用本文： | 马蔡琛,Rong Liu. 企业税收债务转移的国际经验及启示[J]. 涉外税务, 2008, 0(2) |
| |
| 作者姓名： | 马蔡琛 Rong Liu |
| |
| 基金项目： | 国家自然基金项目《基于经济增长的税收增长研究》的阶段性研究成果(项目编号:70603020) |
| |
| 摘 要： | 本文认为,税收法律关系与民事债务关系具有一定的相通性,因此,可以援引民法中债务转移的立法精神来补充税收法规在应对企业税收债务转移方面的空白。同时,也借鉴发达国家对税收债务转移的规定,对我国目前存在的相关问题提出了建议。
|
| 关 键 词： | 税收 债务转移 企业 民法 |
Regulations on Transference of Taxation Debt of Enterprises: International Practice and Implications for China |
| |
| Caichen Ma,Rong Liu. Regulations on Transference of Taxation Debt of Enterprises: International Practice and Implications for China[J]. International Taxation In China, 2008, 0(2) |
| |
| Authors: | Caichen Ma Rong Liu |
| |
| Abstract: | This paper argues that there exist some common grounds in tax legal relationship and civil debt relationship. Therefore, the spirit and regulations concerning debt transference in civil laws could be extended to cope with transference of taxation debt of enterprises. Drawing upon international experiences from developed countries, the paper puts forward some suggestions in this field. |
| |
| Keywords: | Taxation Debt transference Enterprise Civil Law |
| 本文献已被 万方数据 等数据库收录！ |
|
