Legal Research Of The Right Of Subrogation In Tax And Its Execution

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. Basing on Contract law in China and in light of tax laws from other countries, Tax Administrative Act, which was amended in April 2001, established the rule of right of subrogation.The introduction of this rule further clarifies the debt in public law meaning attribute of tax and plays an important role in theory. It helps our country to get full tax income on time by preventing taxpayers from not paying their tax properly. Hence it is necessary to carry out research on basic theory and how to improve its efficiency. Right of subrogation is traditionally a concept in civil law, and a large body of researches has been done in this area. However, right of subrogation in tax is a newly raised topic and a lot of study needs to be done here.Combining the principles of right of subrogation in civil law with features of right of subrogation in tax law, this paper firstly gives a brief review of some basic theories about right of subrogation in tax; secondly it discusses five components of right of subrogation in tax and the feasibility of executing this right by prosecution. This paper focuses on how to solve the problems that will rise in the process of executing right of subrogation in tax law by prosecution so that this right can work efficiently in practice.