2003年11月3日,随着审判长法槌敲响,贵阳市小河区地方税务局诉东方房开公司及第三人中建四局工程机械厂税收代位权案作出最后宣判:东方房开公司直接向小河地方税务局清偿税款1470687元,机械厂与东方房开公司之间的债权债务即予消灭;在法律赋予当事人上诉权的上诉期 On November 3, 2003, with the hammer of presiding judge ringing, the local tax bureau of Guiyang Xiaohe District sued the Eastern Housing Development Corporation and the third party to construct the subsidence of tax subrogation of Construction Machinery Factory of China Construction Machinery Co., Ltd. Bureau of Construction: Eastern Housing Development The company directly to the Creek Local Taxation Department 1470687 yuan of tax payments, machinery factory and the East opened a real estate company that is to eliminate the credits and debts; the law granted to the parties the right to appeal the appeal period