On China's Tax Subrogation System

On basis the draw lessons from Civil Law in the subrogation of creditors, tax subrogation is set up by the new "Tax Administration Law".The establishment of the system reflects the public law on the basis of private law in the integration of innovative attempt to conform to public law and private law in modern society the trend of mutual integration.Because of the tax is debt of the Public Law, compares debt of with the Civil Law has the particularity, therefore it is different from the tax subrogation and the general subrogation. However, our"Tax Administration Law"had only stipulated to the tax subrogation refers to"Contract Law"carries out, and it not the exercise of tax subrogation of the specific conditions, modalities and effectiveness of content, there is not independent process system design, In practice, the tax authorities to exercise the right of subrogation encountered many obstacles and confusion.In this paper, civil creditor's right of subrogation system based on the principle of tax Subrogation of the basic theory of analysis and study, then the tax subrogation nature, constitutive requirements, exercise way, effective, legislative value and other issues are discussed and defects and deficiencies made recommendations for improvement.