无限期追缴欠税应受限制的制度逻辑及规范再造——基于我国《税收征管法》第52条第三款的分析
田开友, 纪浩
Institutional Logic and Normative Reconstruction of Restricting Indefinite Tax Arrears Recovery—An Analysis of Paragraph 3 of Article 52 of China's Tax Collection and Administration Law
Tian Kaiyou, Ji Hao
吉首大学学报（社会科学版）
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2026, (4): 83
-91
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DOI: 10.13438/j.cnki.jdxb.2026.04.009
