A Research On Tax Revenue System Of Subrogation Right

A Research on Tax Revenue System of Subrogation Right Subrogation right is a system in civil law designed in order to preserve the realization of claims,and break through the relativity of debt.The tax law learns from this svstem and forms tax revenue system of subrogation right.Tax subrogation right can not be simply regarded as a subordinate concept of subrogation right.The establishment of tax revenue system of subrogation right not only to safeguard the realizatiOn of tax claims,but also to protect the legitimate interests of the parties,and meanwhile,the exercise process of tax subrogation right is also the process of private rights to supervise public power.To research the tax subrogation right depth has an important significance for the law construction of tax revenue in China.This thesis is divided into 3 parts.Part I has intrOduced the basic theory of tax subrogation right.Firstly,for the theoretical basis of tax subrogation right establishment,the author believes that the develoDment of national system makes the nature of the tax change along with it,and changes on the nature of the tax revenue makes the functions of tax revenue transform frOm political rule to economic regulation.These development changes created the cOndition for the proposing of the legal relationship of the tax debt,and with tax debt relations being approved by people,they also provide a path for related systems in tax law learning from justice.This is the theoretical basis of tax subrogation right establishment.Then,the author analyzes the key components of tax subrogation right and the exercise of tax subrogation right.The author believes that tax subrogation right needs three key components,namely:Tax creditor has the legitimate tax claims O tax debtor;tax debtor idles in exercising its due rights;causing damage to national ax benefit.it has the necessary to preserve the tax claims.Tax subrogation right exercises includes:The exercise methods of tax subrogation right,which must be exercised bv litigation way;the exercise effect,which includes the effect of tax creditor the effect of tax debtor and the effect of the secondary debtor.Part II has analyzed the problems existed in theory and practice about tax subrogatiOn right.The problems existed in theory about tax subrogation right have: Tax law 0nlv is a simple diversion to the subrogation right in civil law,which has not orm its own theoretical system;for the definition to the nature of tax subrogation right,different people have different views on the understanding of the nature of tax subrogation right in civil law,there exists many kinds of theories,and has also not omed a unified viewpoint on the nature of tax subrogation right.The traditional civil law theory thinks that the exercise effect of subrogation right directly is attributed to thetax debtor,and cannot be regarded as the paying off to claims of tax creditor.For The property which acquired by the subrogation right should be joined the property resDonsibility of the tax debtor first,namely the rule of warehousing scholars called,however,seen from the relevant rules concerning the subrogation fight in the contract law,there seems to haven't reflect the rule of warehousing,which is more in line with the characteristics of the tax creditor is recompensed directly.For the tax subrogation right.the tax creditor has the right to be recompensed directly.On the one hand,it is consistent with the original intention of legislation.On the other hand,even under the premise of acknowledging the rule of warehousing,the tax creditor also has the priority claim rights.Because the rule of warehousing reflects the equality of claims and the equality of opportunity to be recompensed,but the tax claims just have the Driority,even to warehouse first,the tax creditor also has the right of priority for repayment,which has the same effect with the direct repayment.The question existed in practice of tax subrogation right includes:When exercise the subrogation right by litigation way,the litigants,the jurisdiction of litigation and the standards of idle in exercising and so on;The scope of exercising the tax subrogation fight,whether the fines and late fees can be included or not;The relationship between tax subrogation right and other preservative measures of taxation,mandatory enforcement measu'es and so on.Part III has put forward the pathway to overcome the problems existed in theory and Dractice.To overcome the problems existed in theory through the following pathways:Firstly,to establish tax subrogation right its own theoretical system,which contains the key components of tax subrogation right,the exercise mode and exercise effect and so on;Secondly,to definite the nature of tax subrogation right accurately; Thirdly,between the rule of warehousing and direct repayment,to choose the direct repayment theory;Fourthly,the tax subrogation right can only be exercised by litigation way.To overcome the problems existed in practice through the following pathways:Firstly,to improve the litigation of tax subrogation right,which contains litigants,the jurisdiction of litigation and the standards of idle in exercising and so on; Secondly,to clear the scope of tax claims,which mainly refers to whether the late fees 0f fax revenue and fines belong to tax claims or not;Thirdly is the harmonizing between tax subrogation right and other tax security systems.Finally,to put forward the legislative proposals to improve the tax subrogation right:It should be ruled from three aspects such as the laws,rules and regulations.