The theory of “Debt of tax”provides the necessary and sufficienttheoretical basis for the game in the national tax power and citizen rights.Inaddition,the nature of the debt relation of public law determines itsestablished relying on the satisfaction of the constitutive requirementsspecified in the law.Tax object ownership as an essential part plays the keyrole in contacting tax object with a particular subject.Given the tax objectownership existence the significance of study of the system is not onlybenefi...
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