代位权是指当债务人怠于行使其对第三方享有的到期债权，而损害债权人的债权时，债权人以自己的名义代位行使债务人对第三人的债权的权利。撤销权则是债权人请求人民法院撤销债务人危害其债权行为的权利。代位权和撤销权共同构成了债权的保全体系。针对某些纳税人长期拖欠税款 Subrogation refers to the debtor's right to claim debts to a third party in his own name when the debtor lacks the obligee's right to expire the debts he owes to a third party and damages the claims of the creditors. The right of withdrawal is the obligee's right to request the people's court to revoke the debtor's actions that jeopardize its claims. Subrogation and revocation of rights together constitute a system of claims protection. Long-term tax arrears for some taxpayers