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税收优先权
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税收优先权
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right of priority for taxation
税收优先权
当欠缴税收与其他未偿债务同时存在,而财产不足以清偿全部债务时,税收具有可以优先于其他债权受清偿的权利。
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更新时间:2026/1/19 18:00:36