recoverable debt

Regulations on Transference of Taxation Debt of Enterprises: International Practice and Implications for China;

企业税收债务转移的国际经验及启示

On Current Tax Idea of China--Establishment of Idea on Credit and Debt of Tax;

论中国当前税收观念——税收债权债务观念的确立

To seize or make a levy on for the purpose of settling a debt.

征税为解决债务而制定的征收额

Discussion on the Establishment of Chinese Complementary Tax Debt Legal System

论我国税收补充债务法律制度的构建

The Research on the Correlation of the Taxes and the Debt Polices of Listed-companies in China;

税收与我国上市公司债务融资决策相关性研究

The Impact of Domestic Malignant Tax Competition on Contingent Liabilities;

试论国内恶性税收竞争对我国或有债务的影响

debt service coverage: Ratio of net income after taxes plus interest on long-term debt plus depreciation to debt service.

债务还本付息率:即税后净收入加长期债务利息加折旧,与债务还本付息的比率。

Debt Tax Shield Model under Revenue Uncertainty --Extension to MM s Tax Shield Model;

收益不确定条件下债务税蔽模型——对MM税蔽模型的扩展

tax - exempt bonds.

免收利息所得税的债券

First, the government should finance all legacy benefits out of general tax revenues on a pay-as-you-go basis.

首先，政府应该从财政税收中全部承担到期即付的遗留福利债务。

Resource Tax shall be collected by the tax authorities.

资源税由税务机关征收。

The Inland Revenue is responsible for collecting income tax.

税务局负责徵收所得税.

Thinking on Balance Sheet Liability Method for Income Tax;

关于所得税资产负债表债务法的思考

The Study on the Relationship of Tax Audit,Credit of Tax and Loss of Revenue;

税务稽查、税收优惠与税收流失研究

Tax Timing Smoothness of National Debt,the Background and Trend of the Relationship between National Debt and Tax;

国债税收平滑路径、我国国债与税收关系背景和取向分析

The financial obligations entered in the balance sheet of a business enterprise.

负债，债务某一企业的资产收支表上的财政债务

debt-adjusted income

按债务调整后的收入

receive payment from one's debtors

从债务人处收到付款.