税务机关对欠缴税款的纳税人行使代位权的有关规定，新《税收征管法》只规定依照《合同法》第73条规定行使。在实际工作中，税务机关如何依据《合同法》代位权行使原理，遵循新《税收征管法》规定的税收征收的法律特征，有效行使代位权，实现法律赋予税务机关的税收权力，是一 The tax authorities shall exercise the right to subrogate the taxpayers who have not paid their taxes, and the new Law on the Administration of Tax Collection only stipulates that they should be exercised in accordance with Article 73 of the Contract Law. In practice, how the tax authorities exercise the principle of subrogation according to the “Contract Law” and abide by the legal features of tax collection as prescribed in the new Law on the Administration of Tax Collection to effectively exercise subrogation rights and realize the tax power that the law gives the tax authorities is one