Legal Research Of The Right Of Subrogation In Tax

The Law of Tax Levy and Management transplant the subrogation from evil law, is based on foreign tax laws especially the Japan laws, it provides the tax debt has public property. Although tax revenue has common characteristics as loan in the private law, it has its characteristic. So this paper analysis the general theoretical issue, the exercised condition, the exercised effect, the exercised range, and the exercised method of tax subrogation and so on. The tax law provides subrogation is too simple, so at the end, this paper analysis the perfection of tax subrogation system.The first chapter:the general investigation of the tax subrogation. This part includes the concept, the nature, the necessity of the tax subrogation, the difference between the tax subrogation and the subrogation in civil law. The purpose of this part knows the tax subrogation preliminarily.The second chapter:the exercised condition of tax subrogation. First,this part analysis five exercised conditions of tax subrogation, based on the general subrogation in civil law. Only in line with the exercised condition of tax subrogation, tax authorities have the right to exercise tax subrogation, so this is a premise of the question. Specifically, the first condition, the fact of owing tax exists between the tax authorities and taxpayer, the second condition, the legal right of defaulter of tax has been already expired, the third condition, defaulter of tax is slack to exercise his legal right to collect his due credit, the fourth condition, the legal right of defaulter of tax which is expired isn't exclusive to himself, the fifth condition, The exercise of subrogation is limited the taxes. Second,]this part mainly analysis the specific t exercised condition of tax subrogation, it includes the exercised effect, the exercised range, and the exercised method of tax subrogation and so on. At last,it still analysis some parts of the litigation of tax subrogation simply.The third chapter:the deficiencies of tax subrogation system in our law.In this part combining the form of practical case to discusses the the deficiencies this problem.The fourth chapter:the perfection of tax subrogation system. This paper emphasizes on the perfection of tax subrogation system. So this spends a lot of text to discuss this problem. This chapter discusses some good suggestions of the perfection of tax subrogation system. Three aspects could be discussed in this part, the substantive law procedural law and coordination between the substantive law and procedural law can be researched. The perspective of discussion the right of tax subrogation, not only from the perspective of security, but also from the protection of the rights of taxpayers and a third perspective...