On The Taxation Of Debt

The thesis is divided into three greatest parts totally: The first part isbasic theories problem concerning the debt of the revenue from tax. Thelaw relation is the important problem of the study of the branch law,including tax law. In this part, clarified the definition and the nature of thetax law relation, particularly the nature. The writer thinks we shouldanalyze the deferent problems in deferent methods, since discussingdeferent problem respectively and still having an overall cognition at thesame time. In addition, the writer returns to proceeded to induce with thecharacteristics to the concept of the debt of the revenue from tax. The second part is the private method of the debt of the revenue fromtax. Comprehending revenue from tax as the debt makes the debt of therevenue from tax has the possibility of the fusion. This kind of fusion canmake the debt of the revenue from tax draw lessons from the generalprovision concerning debt of the civil law to complement the shortage oftax law. In this part, writer takes the debt of the revenue and the returns ofunjust enrichment, the debt of the revenue from tax and keeps intact withdebt, the guarantee of the debt of the revenue from tax for examples,clarifying the debt of the revenue from tax and civil law have manyrelations. The third part is merger of the debt of the revenue from tax. This isalso the point that this text composes. The writer commences to theprovision of the merger of the debt of the revenue from tax from thecurrent law in our country, matching the debt of the revenue from tax andother debts rights and has the conclusion.