税收留置权的具体含义是什么-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	税收留置权的具体含义是什么
释义	1、有关的税收留置权，是指负有纳税义务的纳税人如有欠缴税款就自动成为债务人，税收留置权随之产生直至他偿清税债为止。通过国税署作为债权人对作为债务人的欠税人的财产实施税收留置权，以满足税收权益。 2、所谓留置权是指债权人按照合同约定占有债务人财产，在与该物有牵连关系的债权未受清偿前，有留置该财产，并就该财产优先受偿的权利。
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