| 日本税收保全制度之借鉴 |
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| 引用本文： | 郑丽清.日本税收保全制度之借鉴[J].内蒙古煤炭经济,2008(3):11-13. |
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| 作者姓名： | 郑丽清 |
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| 作者单位： | 福建师范大学,法学院,福建,福州,350007 |
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| 摘 要： | 从我国税收保全的立法及实践现状分析入手,基于中日税收保全制度之差异,寻求日本税收保全可供借镜之处,一方面完善税收保全制度,另一方面设立第二次纳税义务制度.
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| 关 键 词： | 税收保全 第二次纳税义务 差异 启示 |
Reference in Tax Revenue Preserved System of Japan |
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| ZHEN Li-qing.Reference in Tax Revenue Preserved System of Japan[J].Inner Mongolia Coal Economy,2008(3):11-13. |
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| Authors: | ZHEN Li-qing |
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| Institution: | ZHEN Li-qing |
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| Abstract: | Considering the legislation and practice status of tax protection,and based on the difference of tax protection system through comparing China with Japan,so as to seek the reference of Japan's tax protection.On the one hand it is favourable to improve the tax protection system.On the other hand it is useful to set up the obligation system of second tax. |
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| Keywords: | Tax protection the obligation system of second tax difference:revelation |
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