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问题
应交税费算是债权债务吗
释义
法律分析:
税费属于债权债务,它的债权人是国家,税务局是负责征收这部分债务的主体。预付款为价款一部之先付,在性质上仍属清偿。预收账款是负债类科目,是指己方预收对方的账款,而实际的货物还没有发出。
法律依据:
《中华人民共和国民法典》第一千一百六十一条
继承人以所得遗产实际价值为限清偿被继承人依法应当缴纳的税款和债务。超过遗产实际价值部分,继承人自愿偿还的不在此限。
继承人放弃继承的,对被继承人依法应当缴纳的税款和债务可以不负清偿责任。
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the People's Liberation Army
the People's Postal Service of China
the period
the Period of Tutelage of the Republic of China
the person
the personal freedom of another
the person who is on duty in the tribunal
the place of a contract's performance
the place of air transportation contract
the place of effective management
the place of one's origin
the place of the head office
the place where a case has occurred
the place where an air transportation contract was made
the place where an insured event has occurred
the place where goods are dispatched
the place where performance of a contract is made
the place where performance of the contract was made or is to be made
the place where the head office is situated
the place where the insurer's business house is located
the plain meaning rule
the plaintiff danwei
the plaintiff railway
the plaintiff unit
the policy of opening to the outside world
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更新时间:2026/6/3 4:42:43