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浅议税收担保和税收保全的法律涵义赵传军裴建东《中华人民共和国税收征收管理法》（以下简称《税收征管法》）中有税收担保和税收保全两项手段，笔者认为有必要对这两个概念的法律涵义及有关问题进行研究，以便在实际工作中正确地实施执法权力和法律赋予的责任。《税收征...
On the legal implications of tax guarantee and tax preservation Zhao Chuanjun Pei Jiandong “Tax Administration Law of the People’s Republic of China” (hereinafter referred to as “Tax Administration Law”), there are tax guarantees and tax preservation of two means, I think it is necessary for these two concepts The legal implications and related issues to conduct research in order to properly implement the law enforcement powers and responsibilities assigned by law. Tax collection ...