试论税务机关代位权的实现

On the Recognition of the Right of Subrogation of the Tax Authorities

税收代位权制度是税法对民法债权保全制度的移用,税务机关实现代位权不仅要符合合同法以及相关司法解释的规定,更要结合税收债权的特点,充分考虑税收债权的优先权和税收征收行为的行政性特点,确定其实现的条件、期限、方式和途径。

In tax law, the tax subrogation system reflects the debt conservation system of civil law . The realization of the right of subrogation by the tax authorities requires compliance with the contract law and other related laws. The characteristics of the tax right of credit and the priority right of tax right of credit and administrative nature of the tax collection activities must be taken into full consideration in order to determine the condition, period, means and approaches of realization.