【摘要】 新《税收征收管理法》借鉴外国税收立法的经验,将我国《合同法》所构建的代位权制度应用到税收领域,从而创设了税收代位权制度。税收代位权制度是将民事制度引入公法领域的有益尝试,不仅可以弥补税务机关行政权力行使在他人责任方面的不足,而且在立法层面上肯定了“税收债务关系”。为保证各种税收制度的协调,必须合理界定税收代位权的行使条件。由于税收代位权体现着社会公益性,逻辑上必然要求其法律效果采用“优先规则”。更多还原

【Abstract】 Based on Contract Law and learned from Taxation Laws of other country, the new Law on The Administration of Tax Collection established the system of Tax Subrogation.The establishment of this system means introduce civil system into public law,which shows great practical and theoretic meaning.It can make up for deficiencies of administrative power of tax bureau on the liability of the other people.It also confirms in legislation that the property of legal relation in taxing is a contract between the taxpayer and tax bureau.The exercise condition of tax subrogation should be set rationally to ensure systems of tax be harmonized.The legal effect of tax subrogation should be "Prior Rule" for its commonweal.更多还原