| 税收代位权初探 |
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| 引用本文： | 翁里,胡俊青.税收代位权初探[J].中央财政金融学院学报,2003(7):13-16. |
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| 作者姓名： | 翁里 胡俊青 |
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| 作者单位： | 浙江大学法学院杭州3l0028 |
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| 摘 要： | 我国新《税收征管法》是在《合同法》的基础上，规定了税收代位权制度。法律规定税收代位权的目的是为了保障税务机关的税款不致流失、确保国家税收收入。鉴于新《税收征管法》中未规定税收代位权的具体法律制度，故笔拟对税收代位权的行使条件、方式、限制及效力进行探讨，以利完善该法律制度。
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| 关 键 词： | 税收代位权 行使条件 方式 限制 效力 《税收征管法》 |
| 文章编号： | 1000-1549(2003)07-0013-04 |
Elementary Exploration on Tax Subrogation |
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| WENG Li,HU Jun-qing.Elementary Exploration on Tax Subrogation[J].Journal of Central University of Finance & Economics,2003(7):13-16. |
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| Authors: | WENG Li HU Jun-qing |
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| Institution: | WENG Li HU Jun-qing |
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| Abstract: | Based on Contract Law, the new law of Taxation Management has established the system of Tax Subrogation.The purpose to establish the system of Tax Subrogation is to secure and insure the tax revenue for the government. On the ground of without a concrete system in the new Taxation Management Law ,in this article the authors analyse and discuss the Tax Subrogation concerning the exercise conditon ,method,limitation and effect as well. |
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| Keywords: | Tax Subrogation Exercise condition Method Limitation Effect |
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