第二次纳税义务
第二次纳税义务-
因此为了确保国家税款的征收，防止税收规避，我们可借鉴各国的先进立法技术，建立我国的第二次纳税义务法律制度。
Thereof , in order to assure tax collection , avoid tax evasion , we may draw on the experience of the advanced technology of legislation of other countries , and erect the legal system of the Second Obligation of Tax of China .
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第二次纳税义务是大陆法系国家税法中关于纳税义务规定的&种形式，在日本、韩国等国的税法中得到详细的规定，但这一纳税义务形式对我国来说则是全新的概念。
The Second Obligation of Tax , one form of the rules on obligation of tax in Tax Laws of the countries of Continental Law Legal system , although which is enacted in details in Tax Laws of Japan and South Korea , is a new concept in China .