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代位权是民法债法上传统的制度,而税收代位权制度是从民法中引进的一项具体制度,是传统公法吸收相关私法制度的典型代表。但因为税法的特殊性质,税收代位权与一般代位权的行使要件之间有很大的区别。本文主要是在民法债法关于代位权制度的原理的基础上,对税收代位权制度中存在的一些问题进行研究,对税收代位权的性质、构成要件、行使方式、效力等问题进行论述。
Subrogation is the traditional system of civil law debt law, and the tax subrogation system is a specific system introduced from the civil law, is the typical representative of traditional public law to absorb the relevant private law system. However, due to the special nature of tax law, there is a big difference between the tax subrogation right and the exercise of general subrogation. Based on the principle of the civil law debt law on the subrogation right system, this article mainly studies some problems existing in the subrogation right system of tax and discusses the nature, constitutional elements, mode of exercise and effectiveness of the subrogation of tax revenue.