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代履行
义务人逾期不履行法律、法规等规定的或者行政行为所确定的可代替作为义务,由行政机关代为履行或者委托第三人代为履行,并向义务人征收必要费用的强制执行制度。间接强制执行的一种。又称代执行。
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Household degree be divided in ancient time of china for the taxation
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