【摘要】 我国在税收代位权制度上理论研究热,司法实务冷,案件寥寥。这主要源于《税收征管法》规定简单、实施程序繁琐、行使效率低下以及有关机关与人员的不适应等。该制度走出窘境的出路在于:在立法上,对税收代位权制度进行合理定位,彻底解决立法之"粗"、"绕"和"超";税务机关有效行使税收代位权;在司法上,建立科学的税收代位权审理队伍和诉讼程序。更多还原

【Abstract】 In China,tax subrogation is a hot topic in theoretical study. But due to the simple rules in "Law of Tax Collection and Tax Administration",complicated implementation procedure,poor efficiency and the inadaptability of relevant agencies and personnel,there are few cases in judicial practice. Several proposals may lead this system out of dilemma. First,in legislation,it is necessary to position tax subrogation properly,and to completely exclude "roughness","twisting"and "out of control"in legislation. Second,tax authorities should effectively exercise tax subrogation. Third,in justice,it is essential to establish a scientific team and a judicial trial procedure.更多还原