According to modern taxation law thesis, the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor, the taxpayer-being the debtor has the obligation to file the tax report and declare the amount of tax due.

 
  • 按照現代稅收債務(wù)法律關(guān)系學(xué)說(shuō),稅收債務(wù)依課稅要素的滿(mǎn)足而成立,納稅義務(wù)人有按照稅法規定辦理納稅申報,宣示其具體納稅義務(wù)量的義務(wù)。
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