...税收征收管理中的撤销权 关键字：撤消权；税收债权；税收撤消权制度；税收征管法 [gap=595]Key words: The right of rescission; tax creditors’ right; the right of rescission on taxation; taxation law ..
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... alter or rescind 变更或撤销 the right of rescission 撤销权 shall be converted into money 折价 ...
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Finally, analyze that the right of rescission is discharged firstly.
最后,撤销权的优先受偿性分析。
参考来源 - 债的保全之优先受偿性研究（研究生论文）And the right of rescission wich claims for the basis of analysis, combined with theoretical circles right back to the controversy over the nature of assessment.
在对取回权与解除权、所有物返还请求权差异分析的基础上,结合理论界对取回权性质的争议进行评析。
参考来源 - 所有权保留买卖中出卖人取回权研究（研究生论文）·2,447,543篇论文数据，部分数据来源于NoteExpress
Finally, analyze that the right of rescission is discharged firstly.
最后，撤销权的优先受偿性分析。
Article 75 the right of rescission shall be exercised within one year from the day on which the creditor is aware or ought to be aware of the matters for the rescission.
第七十五条撤销权自债权人知道或者应当知道撤销事由之日起一年内行使。
The exercise of the right of rescission is to accord with legal essentials of establishment a nd its exercise takes legal effect on the creditor, debtor and the third party.
撤销权的行使必须符合法定的成立要件。撤销权的行使对债权人、债务人、第三人都产生法律规定的效力。
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