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shui wu ji guan xing shi san quan de nan dian
Author(s): 
Pages: 96
Year: Issue:  11
Journal: Taxation Research Journal

Keyword:  税务机关纳税人税收代位权税收征管法撤销权怠于行使次债务人无偿转让财产代位权诉讼诉讼费用;
Abstract: <正>如何行使《税收征管法》赋予税务机关的各项权力,把欠税盘活成现实税收,一直是依法治税和税收征管工作的难点。一般情况下,税务机关追缴欠税应优先考虑税收保全、税收强制措施在无法或难以采取税收保全、税收强制执行的情况下,则要考虑行使税收代位权、撤销权、优先权(以下简称"三权")。"三权"既是税法赋予税务机关的权力,也是税务机关维护国家税收利益应尽的义务。在税务机关行使"三权"的过程中,目前还存在以下亟待解决的问题:
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