Empirical Analysis And Study Of Chinese Tax Subrogation System

The tax involves the taxpayer's property rights and interests,therefore,in order to prevent a small number of taxpayers set up new relationship of debt through low-cost transfer of property,means such as tax evasion,tax preservation system set up the corresponding law.In 2001 the administration law introduced from the right of subrogation in civil law,the tax debt relation to breakthrough the tax debt relativity under certain conditions,to expand beyond the relationship between tax levy and payment third.It can be said that the establishment of tax subrogation system,is a pioneering work of tax guarantee system in our country,the sound of the original tax guarantee system in china.However,over the past few years have heard the case of tax authorities exercise subrogation,can not help but confusing.Although the tax subrogation right in our country is not a new thing,but it does not seem to be reflected in the tax practice and play its due legal effect and role.This paper through collection and analysis of the case in the past,trying to explore the situation of tax subrogation system runs true,and the tax authorities as the actual users of the system in the practical application of the system obstacles and problems.On this basis,design the corresponding solutions,hope to be an antidote against the disease,make the tax subrogation system to better play its due role.I believe that with more in-depth research and practice more of the emergence of the system,as well as the social rule of law in the process of deepening,the relevant provisions of the tax subrogation system will become full,give full play to the protection of national tax levied smooth function.