【摘要】 2001年《税收征管法》规定税收代位权制度后,近13年来,税务机关行使代位权的案件仅十余例。这些案件具有案件发生的稽查性,税务机关及稽查部门作为原告身份的特定性,纳税人的债务人作为被告资力的常态性,纳税人作为诉讼第三人的非正常经营性,纳税人作为诉讼第三人与其债务人即被告关系的复杂性,税务机关选择管辖的便捷性,税务机关行使代位权的无奈性与补充性,税务机关代位权案件违法根源之行政思维性等特点,并暴露出我国税收代位权制度的缺陷,体现了税务机关"效率优先"的价值理念。更多还原

【Abstract】 In 2001,Tax Collection and Management Law stipulated the tax subrogation system.In the recent 13years,the tax authorities exercised only more than ten subrogation cases.The characteristics of these cases are as follows:these cases are usually inspected;tax authorities and inspection departments are always identified as the plaintiff;debtors of taxpayers are normally identified as the defendant;as the third party in litigation,taxpayers are engaged in non-normal operating procedures; the relationship between taxpayers and debtors are very complicated;the tax authorities are very convenient in selecting jurisdiction,but helpless and supplementary in exercising the right of subrogation;the roots of these subrogation cases reveal authorities’ administrative thinking,which expose the shortcomings of tax subrogation syste in China and tax authorities’ value concept of"efficiency first".更多还原