Research On Some Issues Of Tax Subrogation

Subrogation tax revenue in China is an important way to preserve. There are typical cases in the judicial practice,for example,Local Taxation Bureau of Qingdao and the defendant to pay Ocean Food Co., Ltd. Qingdao subrogation litigation of tax relations.The case show three main controversial problems, the first one is whether the creditors are lazy to exercise their due rights to debts; the second one is how to share both the burden of proof; the third one is whether the plaintiff abuses the right to the tax authorities investigate. Subrogation Tax and Tax Litigation is established right of subrogation is not an established concept from theory to see,the former right of subrogation that they meet the tax claim normative basis for action can be set up, and the latter just meet the revenue of the constituent elements of subrogation can be. In addition, the defendant in the proceedings of the legitimate rights and interests should be given sufficient attention to the defendant’s right to protection, the court should support the defendant’s claim. To exercise tax subrogation properly should focuses on four aspects the claims of creditors of lazy to exercise proper due Standards, both a reasonable sharing of the burden of proof, the tax authorities to establish the reasonableness of the specific administrative act of censorship, giving the defendant enjoys a right of subrogation litigation.