Nature of right of the real claim and effects which it has on extinctive prescription;
物上请求权的性质与消灭时效
The extinctive prescription of tax debt is an important cause for the termination of tax debt, and is significant for urging tax creditors to exercise creditors rights in time and protecting taxpayers rights as well as establishing a stable and harmonious tax relation between the taxpayers and leviers.
税收之债的消灭时效是税收债权消灭的重要原因,对于督促税收债权人及时行使债权、保护纳税人权利、建构稳定和谐的税收征纳关系具有重要意义。
Among the above mentioned doctrine,reditor s right doctrine not only suits to meet the need of codification of legal relations or rights type,but also offers the basis for the application of the institution of extinctive prescription,and it also provides guides for perfection of legislation in methodology.
债权说的物权请求权的性质定位,不仅符合法律关系或权利类型的模式化法典建构需要,而且也为消灭时效制度的适用找到了法学依据,同时也为完善立法提供了方法上的指导。
A study on the negative prescription about the petition right over things;
物上请求权的消灭时效问题研究
Ultimately, the paper concludes that positive prescription and negative prescription should be an entity in perfent harmony Code to be issued, the system of positive prescription should be set up.
最终证成取得时效制度与消灭时效等制度应是相辅相成、和谐自怡的统一整体,在即将颁布的民法典或在物权法典中设立取得时效制度是我国社会主义市场经济走向高效化、国际化的必要路径。
According to “General Surveys”, the effect of negative prescription is composed of three doctrines: extinction of subjective right, extinction of claims and occurrence of right to counterargument.
“通说”将消灭时效的效力分为实体权利消灭、诉权消灭和抗辩权发生三主义。
The term of extinctive prescription embodies the rational concessive limitation of rights to facts,and compromise limitation of state-should-be to practical state.
消灭时效期间是体现权利让位于事实、应然状态让步并妥协于实然状态之合理限度的重要范畴。
