《税收征管法》吸收了债权保全制度的精髓,引进了税收代位权制度,但只作了简单的规定。本文认为,比例原则兼具了原则和规则的功能,不仅可以从理论上充实并完善税收代位权的架构,而且为税收代位权制度的具体实施提供了标准和路径。 The “Tax Administration Law” absorbed the essence of the system of claims preservation and introduced the tax subrogation system, but made only simple provisions. This paper argues that the principle of proportionality combines the functions of principles and rules, which not only can theoretically enrich and perfect the structure of tax subrogation, but also provide the standard and path for the specific implementation of tax subrogation system.