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the rescission right of revenue
释义
the rescission right of revenue
Encyclopedia
法学
税法
释
the rescission right of revenue
税收撤销权
欠缴税款的纳税人放弃到期债权或者无偿转让财产，或者以明显不合理的低价转让财产且受让人知道该情形，对国家税收造成损害的，税务机关可以依法请求人民法院予以撤销的权利。
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