| 1. | Tax subrogation is a right refers to the taxpayers for tax arrears , property rights , tax authority can recourse to the debtor of the taxpayers in accordance with the law to tax withholding power . and the author compare the subrogation rights of creditors with the tax subrogation , they have obvious differentiation . the main differentiation lie in the subject of exercising the subrogation is different , the status of the party is different , the legal fact of bring the power of subrogation is not same , purposes and results of them are different , applicable legal norms are different
在税收代位权当中,笔者重点对税收代位权的概念、税收代位权的确立、税收代位权行使的要件、行使的方式、行使的范围和行使的效力作了详细的论述,最后对税收代位权的实务问题发表了一些粗浅的看法,从而加深了对税务机关职权的认识,提高了税务机关行政执法的积极性,便于充分保护税务行政相对人的合法权益,减少了由于税务行政相对人的怠于行为而给国家税收带来的重大损失。 |
