民事担保

纳税担保除了具有民事担保制度的一般特征外，还具有其自身的一些特征。

Tax payment guaranty system bears not only general Characteristics of civil guaranty system but also its own characteristics .

其次，为了进一步认识纳税担保制度，文章将纳税担保制度与民事担保制度以及其它税收保障制度进行比较，进一步说明纳税担保制度存在的必要性和重要性。

Secondly , in order to further understand the tax payment guarantee system , the article the tax system and the civil security guarantee system and other security systems to compare the tax further illustrates the need for tax guarantee the existence and importance of the system .

随着我国行政管理任务的日益艰难，借用民事手段的担保而创设的行政担保也被广泛运用到行政管理中。

With the administration tasks in our country getting more and more difficult and tough , administrative guarantee which is created by referring to the means of guarantee in civil laws is used widely in the administrative management .

同一债权在民事活动中设定担保后，在调解程序可能又设定另一担保，此时的处理规则应有别于民法中两种担保方式并存时的处理。

Having been provided security in civil activities , a credit may be provided security again in conciliation proceeding , and how to dispose of the situation should be different from the rules in civil law when having two kinds of securities .