一、问：税务机关在行使新《征管法》中规定的代位权、撤销权时，应重点把握哪些要领？　　　　答：在行使代位权时，（１）须向人民法院提出请求。（２）申请代位行使的债权专属于债务人自身的除外。（３）以债权人的债权为限，税务机关的债权是指纳税人欠缴的税款和滞纳金。 First, Q: Tax authorities in the exercise of the new “Tax Administration Law,” the right of subrogation, the right to revoke, it should focus on what essentials? A: In the exercise of subrogation rights, (1) a request must be made to a people’s court. (2) The claims for the exercise of subrogation exclusive to the debtor itself. (3) With the creditor’s rights as the limit, the creditor’s rights of the tax authority refers to the tax and late payment owed by the taxpayers.