The acquiring enterprise will not undertake the debtor-creditorrelationship of the acquired enterprise without changing legal status and legal personality of both parties.
收购企业并不承担被收购企业的债权债务关系，收购企业和被收购企业的法律地位和法律人格都不发生变化。
2
The special obligatory right means a kind of debtor-creditorrelationship which results from public law or with nature of public law. It includes taxes, judicial expenses, labor wages etc.
特种债权是指基于公法产生或者具有公法性质的一类债权债务关系，主要有税收、司法费用、劳动工资等。
3
The special obligatory right means a kind of debtor-creditorrelationship which results from public law or with nature of public law. It includes taxes, judicial expenses, labor wages etc.