摘要
2001年《税收征管法》规定税收代位权制度后,近13年来,税务机关行使代位权的案件仅十余例。这些案件具有案件发生的稽查性,税务机关及稽查部门作为原告身份的特定性,纳税人的债务人作为被告资力的常态性,纳税人作为诉讼第三人的非正常经营性,纳税人作为诉讼第三人与其债务人即被告关系的复杂性,税务机关选择管辖的便捷性,税务机关行使代位权的无奈性与补充性,税务机关代位权案件违法根源之行政思维性等特点,并暴露出我国税收代位权制度的缺陷,体现了税务机关"效率优先"的价值理念。
In 2001, Tax Collection and Management Law stipulated the tax subroganon system, in the recent 13 years, the tax authorities exercised only more than ten subrogation cases. The charac- teristics of these cases are as follows- these cases areusually inspected; tax authorities and inspection departments are always identified as the plaintiff; debtors of taxpayers are normally identified as the defendant; as the third party in litigation, taxpayers are engaged in non-normal operating procedures; the relationship between taxpayers and debtors are very complicated; the tax authorities are very con- venient in selecting jurisdiction, bUt helpless artd supplementary In exercising the right of subrogation; the roots of these subrogation cases reveal authorities＂ administrative thinking, which ex- pose the shortcomings of tax subrogation syste in China and tax authorities＂ value concept of＂efficiency first＂.
出处
《宝鸡文理学院学报（社会科学版）》
2013年第6期50-55,共6页
Journal of Baoji University of Arts and Sciences：Social Science Edition
基金
陕西省教育厅专项科研计划项目"税收债权诉讼与实现机制研究"(09JK012)阶段性成果
宝鸡文理学院重点研究项目"代位权制度研究"(ZK0638)阶段性研究成果
关键词
税收代位权
诉讼
特点
tax subrogation； litigation
characteristics
