在日常财务活动中,按规定或约定(如合同、协议条文所订明)承付款项时,往往会发生承付人(包括债务人、纳税义务人)不能按期付款的情况。为了保证国家的权益不受侵犯,保护法人和公民的合法权利,我国的法律对于这类纠纷,明确规定了处理原则. 一、先行给付当承付人不能按规定或约定承付款项时,对于某些案件,可以适用先 In the daily financial activities, obligors (including the debtor and the taxpayer) often can not pay on time according to the stipulations or conventions (as stipulated in the contract and agreement provisions). In order to ensure that the rights and interests of the state are not violated and the legal rights of legal persons and citizens are protected, the laws of our country clearly stipulate the handling principles for such disputes. First, when the obligor can not pay the debts as stipulated or agreed, Some cases may apply first