摘要
我国在税收代位权制度上理论研究热,司法实务冷,案件寥寥。这主要源于《税收征管法》规定简单、实施程序繁琐、行使效率低下以及有关机关与人员的不适应等。该制度走出窘境的出路在于:在立法上,对税收代位权制度进行合理定位,彻底解决立法之"粗"、"绕"和"超";税务机关有效行使税收代位权;在司法上,建立科学的税收代位权审理队伍和诉讼程序。
In China, tax subrogation is a hot topic in Tax Collection and Tax Administration＂, complicated ability of relevant agencies and personnel, there are this system out of dilemma. First, in legislation, it is theoretical study. But due to the simple rules in ＂Law of implementation procedure, poor efficiency and the inadaptfew cases in judicial practice. Several proposals may lead necessary to position tax subrogation properly, and to completely exclude ＂roughness＂, ＂twisting＂ and ＂out of control＂ in legislation. Second, tax authorities should effectively exercise tax subrogation. Third, in justice, it is essential to establish a scientific team and a judicial trial procedure.
出处
《税务与经济》
CSSCI
北大核心
2014年第5期90-95,共6页
Taxation and Economy
关键词
税收代位权
税收征管法
实施程序
tax subrogation
law of tax collection and tax administration
implementation procedure
