| In 2001 "Tax Collection and Administration Law" established our tax subrogation; to our country’s tax authority added a strong recovery of tax ways and means.In the face of the taxpayers are unable to pay taxes, you can "open a new path" for the taxpayer’s debtors were recovered, the country is very conducive to the realization of tax benefits. Since the establishment of the system, the provinces, regions have reported the first case of the local tax subrogation cases, basically for the country to recover large sums of tax, for the state to restore the unnecessary economic losses. However, since the tax subrogation established more than ten years, the number of cases is not much. At the same time, there are various problems in the judicial practice, the specific implementation of the tax authorities who are also doubts about how to operate there. Relevant laws and regulations on taxation of subrogation is not perfect, there are still gaps in local legislation.Especially when the tax aspects of the exercise of subrogation range, for which the object can be exercised tax subrogation, exercise subrogation claims on which they should be supported by the court, which, in theory, legislation and practice are urgently solve the problem. Therefore, the analysis of tax subrogation exercise range, to achieve balance and protect the legitimate rights and interests of the relative state tax equity has important practical significance.Therefore, this article focuses on the theoretical and empirical analysis through a combination of tax subrogation exercise range, combined with research and practice in the previous case occurred, the depth tax subrogation to exercise complete range of directions.Meanwhile, analyze and summarize the tax subrogation cases occurred in the status quote of China’s judicial practice and in the exercise of the scope of the dispute, the combination of theory and practice, and the last hope to put forward to improve on our tax subrogation range exercise some suggestions. |
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