税收代位权

法律规定税收代位权的目的是为了保障税务机关的税款不致流失、保国家税收收入。

The purpose to establish the system of Tax Subrogation is to secure and insure the tax revenue for the government .

我国新《税收征管法》是在《合同法》的基础上，规定了税收代位权制度。

Based on contract law , the new law of taxation management has established the system of tax subrogation .

关于税收代位权制度问题的探讨

Probe into the Problem about the Taxation Subrogation Right System

浅探税收代位权对民法代位权的移植

A Probe into the Transplant of Subrogation from Civil Law to Tax Law

论税收代位权

On Right of Subrogation for Tax Collection

并且税收代位权的行使范围以纳税人欠缴的税款为限，不应包括滞纳金。

And the exercise of subrogation revenue to the taxpayer to the extent of unpaid taxes , not including taxes .

税收代位权，是指欠缴税款的纳税人怠于行使其到期债权而对国家税收即税收债权造成损害时，由税务机关以自己的名义代替纳税人行使其债权的权利。

Right of subrogation in tax is the right by which the tax agency of a country can executes the right of a debtor on behalf of taxpayers when taxpayers do not pay their tax on time .

阐述了设立税收代位权的意义，提出了税收代位权的行使条件，对税收代位权的行使过程中存在的问题进行了探讨。

This paper expounds the significance of establishing the taxation subrogation right , puts forward the conditions for carrying out the taxation subrogation right , and probes into the problems existing in the course of carrying out the taxation subrogation right .

第二章私法措施，主要就税收担保、税收代位权、税收撤销权这三种私法措施进行阐明；

Chapter 2 , representation of several private law measures , primarily elucidates three private law measures , including revenue guarantee , substituting revenue for creditor 's right , and revenue repeal right .

鉴于新《税收征管法》中未规定税收代位权的具体法律制度，故笔者拟对税收代位权的行使条件、方式、限制及效力进行探讨，以利完善该法律制度。

On the ground of without a concrete system in the new Taxation Management Law , in this article the authors analyse and discuss the Tax Subrogation concerning the exercise conditon , method , limitation and effect as well .

而在税收实践中，因规定的原则，税务机关很少运用税收代位权收取税金。

Notwithstanding , due to the stipulated principles , taxes are rarely collected via taxation subrogation right by taxation authorities .

我国新《中华人民共和国税收征收管理法》在《中华人民共和国合同法》的基础上，规定了税收代位权制度，目的是为了保障国家税款不致流失、确保国家税收收入足额入库。

The right of tax subrogation system has been regulated in the new Law of the People 's Republic of China on the Administration of Tax Collection , which based in Contract Law of the People 's Republic of China .