一项行政法的具体内容，不仅是统治者利益的集中体现，是国家与其特定状态下的属民就特定事项达成的一种合约，是国家作为管理者对其相应的管理实践的总结，同时，它还是某些居于主流地位的理论的反映。新修订的《中华人民共和国税收征收管理法》也不例外。税收债权理论从民事? The specific content of an administrative law is not only a concentrated manifestation of the interests of the rulers, but also a contract concluded between the state and its citizens in a particular state on specific issues and a summary of the corresponding management practices by the state as a manager. Meanwhile, It is also a reflection of some mainstream theories. The newly revised “People’s Republic of China Tax Collection and Administration Law” is no exception. Tax claims theory from civil?