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代位权是指债务人怠于行使权利,债权人为了保全债权,以自己的名义向第三人行使现有债权的权利。它是合同保全制度中的一种重要手段。2001年4月,新修订的《中华人民共和国税收征收管理法》(以下简称《征管法》)将代位权这一民法的立法成果运用到税收征管领域,必将对保障国家税收收入产生积极的影响。根据《征管法》第五十条的规定,欠缴税款的纳税人因怠于行使到期债权,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的规定行使代位权。但税务机关如何正确有效地行使税收的代位权,笔者将结合现行合同法的有关规定,从行使代位权的法律构成要件上谈几点看法。
Subrogation refers to the debtor lax exercise of rights, creditors in order to preserve the debt, in its own name to the third person to exercise the rights of the existing claims. It is an important means of contract preservation system. In April 2001, the newly revised Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection) applied the legislative result of the subrogation right, a civil law, to the field of tax collection and administration and will surely have a positive effect on safeguarding state tax revenues influences. According to Article 50 of the Law of the People's Republic of China on Tax Collection, if the taxpayers who owe the tax due to lax exercise of the matured creditor's rights cause damage to the national tax revenues, the tax authorities may exercise their subrogation right in accordance with Article 73 of the Contract Law . However, how the tax authorities correctly and effectively exercise the right of subrogation of taxation, I will combine the relevant provisions of the existing contract law, from the legal elements of the exercise of subrogation on the point of view.