Research On Exercising Tax Subrogation Right In China

The tax subrogation system is a tax protection measure created by the legislator in order to solve the tax law problem and draw on the creditor's right theory of civil law,the tax law is in theoretical blank for whether subrogation can be executed.The system of tax subrogation recognizes the property of tax debt in public law and provides the premise and necessity for the theoretical research and practical exercise of tax subrogation.The tax subrogation system breaks the restraint of the relativity of tax administration,replaces the taxpayers who owe tax to exercise their creditor's rights,and,together with other tax preservation and compulsory measures,ensures the timely deposit of tax arrears,which is one of the effective means to safeguard the national tax benefits.However,the actual exercise of tax subrogation in China has not achieved the effect that legislators and tax authorities hoped for.The legislation mainly depends on the contract law and its judicial interpretation,the tax law has no specific entity legislation,which reduces the legal rank and authority.The only procedural law based on the special tax law-the law of the tax collection and administration of People's Republic of China is only a simple description of the regulations of the tax subrogation system,the lack of operability and the uncertainty in the laws and regulations that make the tax authorities have many puzzles in practice.Therefore,the problems in the exercise of tax subrogation in our country are analyzed in detail,the complete theory with tax law characteristics is studied,and the substantive tax law and procedural law are introduced and perfected.At the same time,the tax authorities put in place the status of administrative administrators,standardize the manner of law enforcement,improve the system of collection and administration,strengthen their own hardware and software configuration,so that tax subrogation power can be truly transformed from administrative means into legal means,so as to realize the win-win situation of tax collection and subrogation for the protection of the rights and interests of all parties,and reflect the fairness and fairness of the law.This paper mainly uses the method of combining theoretical analysis and empirical analysis to discuss the theoretical problems and main contents of tax subrogation right,summarizes the many factors of tax subrogation right exercise,and puts forward some suggestions to improve it in light of the case of tax subrogation right litigation in practice.Main points four chapters in detail research of our country's tax subrogation exercised problems: The first chapter mainly introduces the basic theory of tax subrogation,compares the similarities and differences between the Tax Administration Law and the Contract Law and their judicial interpretations,and summarizes the origin of taxation subrogation right,the theoretical problems,such as connotation,nature and established condition.The second chapter mainly introduces the main content of tax subrogation exercise,through to the tax subrogation exercising mode,scope and exercise the validity of interpretation and induction,for the theory and practice of the existence of the dispute issues to provide some author's views.The third chapter mainly introduces the problems in the exercise of tax subrogation in our country.the first substantive law legislation blank and procedural law legislation fuzzy lead to tax subrogation legal foundation instability.secondly,in judicial practice,the confusion of jurisdiction,the burden of proof in the judicial practice is overweight,the unreasonable guarantee of property and the limitation of conciliation all hinder the smooth progress of litigation cases.And finally,the problem of tax authorities themselves is the subjective cause of low litigation cases and low quality.The fourth chapter mainly introduces how to improve the exercise of tax subrogation,and puts forward suggestions to improve the tax subrogation from both substantive and procedural law,and to find new ways to solve many obstacles in the judicial practice.The tax authorities also want to get rid of its own superiority,from the way of thinking,concrete operation and the information construction and comprehensive talent cultivation of perfect tax law,trying to adapt to tax subrogation lawsuit as soon as possible,and realize our country tax subrogation system of "take root bloom".