新税收征管法第五十条第一款规定:“欠缴税款的纳税人因怠于行使到期的债权，或放弃到期债权，或无偿转让财产，或以明显不合理的低价转让财产而受让人知道该情形，对国家税收造成损害的，税务机关可以依照合同法第七十三条、第七十四条的规定行使代位权、撤销权。”为便于理解 Article 50, paragraph 1, of the New Tax Collection and Administration Law stipulates that “a taxpayer who owes taxes shall, for failing to exercise its due claims, give up its due claims or transfer the property at no cost or transfer it at a clearly unreasonably low price Property and the assignee knows the situation and causes damage to the national tax revenue, the tax authority may exercise the subrogation and the right of withdrawal according to the provisions of Article 73 and Article 74 of the Contract Law. ”For the sake of easy understanding