Research On Tax Subrogation

The tax subrogation is the study area of tax law .Because the tax authority is a special administrative organ, so studying the tax subrogation is of great significance from the perspective of administrative law. This article aims to draw on the domestic and international tax law and administrative law theory, legal practice, from the field of tax administration. It is from our country's tax law administrative realm, Use summarized, compared and more empirical methods make a legal analysis with the definition, nature, the exercise of the tax subrogation in the theory. At the same time in practice provide some useful comments and suggestions for the tax subrogation system.This text is divided into five parts.Part one explained the concept, the nature and the origin of the tax subrogation. Firstly, I made a contract law concept of creditor's subrogation. It is the right of the creditor who suffers to the injure because of the debtor exercise creditor's rights late, so the creditor request the court of the people to subrogate the debtor's right with his own name, and analyze its characteristic. Tax subrogation is a right refers to the taxpayers for tax arrears, property rights, tax authority can recourse to the debtor of the taxpayers in accordance with the law to tax withholding power.And the author compare the subrogation rights of creditors with the tax subrogation, they have obvious differentiation. The main differentiation lie in the subject of exercising the subrogation is different, the status of the party is different, the legal fact of bring the power of subrogation is not same, purposes and results of them are different, applicable legal norms are different. Thus we deepen the understanding of the concept of tax subrogation. Then the writer start from abroad subrogation system, introduced tax subrogation's origin and summed up the nature of the tax subrogation. Tax subrogation is a special...