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 ,故笔者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。
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.
出处
《中央财经大学学报》
CSSCI
北大核心
2003年第7期13-16,共4页
Journal of Central University of Finance & Economics
