The Applied Research Of Tax Subrogation System

The third revised draft of the Tax Administration Law,"was originally scheduled forthe end of2012, submitted to the NPC Standing Committee, as of now, in the twosessions held in March2013, the Tax Administration Law" has not been modified, butaccording to today’s China’s economic the momentum of development, theamendments to the tax Administration Law "is imminent.The existing tax collection law formally implemented on January1,1993,although some modifications in1995and2001, but never raise taxes right ofsubrogation applies specifically, the tax authorities can only by reference contract lawits judicial interpretation to use. In the civil law claims, subrogation is an importantsystem, with the aim to better protect the legitimate interests of the creditors as well asthe rapid development of high speed and efficiency of commodity trading."TaxAdministration Law," based on learning contract law and foreign tax laws, set taxesright of subrogation. This system has great theoretical value, but also has a strongpractical significance, can prevent a taxpayer from indolent in exercising their rightsof national tax losses, to contribute to the full and timely state taxes pay. Therefore,the study of the problem of Tax Subrogation system theory and how to effectivelyexercise became necessary.Tax Subrogation system is still relatively a new thing, the study did not formdomestic system, just in the vicinity of the Tax Administration Law "over the simplegeneral provisions with reference to the civil law right of subrogation, so not only inpractice vagueness, the theoretical study of our direct tax law school caused a lot ofobstacles. Therefore, I want to be in the draw on the basis of civil law on the principleof right of subrogation Tax Subrogation system, combined with the characteristics ofthe tax law itself.Tax Subrogation system introduced mainly from four parts:First part of this article about tax subrogation rights system research purpose andmeaning, detailed set forth the purpose of this paper studies tax subrogation rightsregime’s lies, tax its own characteristics and detailed tax subrogation rights regimeapplicable measures to make it a fundamental distinction between in civil law right ofsubrogation. Secondly, the status quo about the research of Tax Subrogation system athome and abroad and literature review, thesis writing methods and innovations.The second part, mainly through the analysis and comparison of the civillegislation subrogation right, summed up the concept of Tax Subrogation systemcharacteristics, and summarizes the reasons of Tax Subrogation system established,followed, respectively, from the common law, civil law system on the provisions ofthe tax Subrogation system.The third part discusses the present situation and problems of the of TaxSubrogation system in China. Derived by introducing the system of legislative statusquo of Tax Subrogation of Tax Subrogation China’s tax authorities to exercise positiveelements and negative elements, the tax authorities only meet three of its provisions inorder to exercise their rights, and can not because the tax authorities as to have anational public authority administrative authorities will be able to exercise unlimitedtax subrogation rights. Second, by introducing the current application of the system ofTax Subrogation Finally, by analyzing the case, come to our of Tax Subrogationsystem drawbacks in practice, to clarify of Tax Subrogation system of law applicablecontroversial issues.The fourth part, for the third part of the controversial proposed measures toimprove our system of Tax Subrogation, mainly the right of subrogation litigation inour tax system, including the adjustment of Tax Subrogation system operability, andestablish a scientific and rational judgment rule. Improvement of these systems can bevery good to make up for our lack of tax law, the protection of national taxes in fullstorage to prevent tax loss and safeguard the legitimate rights and interests of thetaxpayers of great significance.In this paper, taking the comparative studies and case studies of under the drawon civil law right of subrogation system as well as the foreign tax subrogation rightssystem basis for our right of subrogation system’s requirements carried out the explore,in order to enrich and improve our tax subrogation rights system so that it can betterplay the role of tax activities successfully assist the tax authorities in order to protectour tax timely storage.