税务机关行使代位权、撤销权若干问题探析

On Subrogation and Revocation Privileged by Tax Authorities

税务机关是国家税务行政机关,代表国家征收税款;欠税是纳税人对国家的纳税义务,不同于一般民事债权;税务机关行使代位权、撤销权,在性质、方式、程序上与一般民事主体行使代位权、撤销权具有明显的区别。

Tax authority is the state tax administrative authority, which levy tax on behalf of the country. Owing tax is a duty for a taxpayer to pay tax for the country,which is different from the civil debt right.There is quite different for tax authorities to practice subrogation and revocation in the nature, method and procedure from the original civil subject.