Research On The System Of Tax Subrogation

Tax subrogation is a right that refers to the taxation department can exercise the creditor's right in the name of themselves instead of taxpayers,due to those tax-owed taxpayers who are negligent in exercising their matured claim,which results in a loss for national tax revenue.This system highlights the attribute of the public debt of tax law,and supplements the approaches of tax recovery.It has great significance in protecting government's tax revenue.This article starts from the historical origin of tax subrogation system,and makes a juristic and legal economic analysis of this system.According to the empirical analysis and abroad investigation,the author found that China's tax subrogation system has many problems such as the unreasonable establishment of jurisdiction,the fuzzy setting of jurisdiction hierarchies,the prominence of information gap,the lagging of legislation.,To some extent,these problems affected the execution of tax subrogation system,reduced the tax authorities'enthusiasm in using their rights,restricted the function of tax subrogation system.It's urgent to improve the tax subrogation system.Combining with the current situation of tax law construction in our country,using the applicable experience of overseas tax subrogation system for reference,this article puts forward some suggestions improving the tax subrogation system.They are as follows,to improve the lawsuit of tax subrogation,to adjust its litigation jurisdiction and the burden of proof,to establish a specialized tax court.To improve the supervision system of taxation,to know the taxpayers' information accurately,to establish and improve the information sharing mechanism.To strengthen the legislation of tax subrogation,to retrieve the legislative right of tax and enhance the authority of tax law,to refine the administration law of tax revenue and its implementing rules,and to make legal interpretation of tax subrogation system more detailed.Hope the above measures can make up the deficiencies of the existing tax subrogation system,and benefit tax legislation and practice.