税收代位权诉讼的理中论解析.doc

税收代位权诉讼的理论解析 【摘要】税收代位权诉讼是民法的债权保全制度在税法领域的运用，有利于加强税款征收的力度。税务机关行使代位权是税收法定原则的进一步体现，是税收保全措施与强制执行措施的必要补充。根据我国相关 法律 的规定，税务机关须通过诉讼方式行使代位权，在诉讼中，税务机关出于原告地位，纳税人处于第三人地位，纳税人的债务人即次债务人处于被告地位。税收代位权诉讼不仅要保护作为税收债权人的国家或地方政府的税收利益，还要维护作为税收债务人的纳税人和次债务人的合法权益。基于税收诉讼的专业性，可考虑设立税收审判庭，建立一支以具有税法硕士学位为主的从事税收审判的法官队伍。　 　 tax Tax revenue generation of position power lawsuit is thecivil law creditor’s rights preserves the system in the tax law domainutilization. It is advantageous in strengthens dynamics which the tax money levies. The tax affairs in stitution exercises the generation of position poweris the tax revenue legal principle further manifests. It is the tax revenue preserves the measure with to enforce the measurethe essential supplement. According to our country correlation lawstipulation. The tax affairs institution must exercise the generation of positionpower through the lawsuit way. In lawsuit,Tax affairs institution stemming from plaintiff status. The taxpayer is at the third human of position, Taxpayer’s debtor namely inferior debtor is at the defendant position. The tax revenue generation of position power lawsuit not only must protect takes the tax revenue creditor’s country or local authority’stax revenue benefit, also must maintain takes the tax revenue debtor the taxpayer and thEinferior debtor’s legitimate rights and interests. Based on taxrevenue lawsuit specialization,May consider the establishment tax revenue trial courtyard, Establishes by to have judge which the law master’s degreeprimarily is engaged in the tax revenue trial the troop. 【正文】 　　债权人的代位权诉讼制度是债权保全的重要方式，原本是一项民事法律制度，现已引进到税法领域，成为税务机关进行税款征收的手段。《中华人民共和国合同法》对代位权制度作出了规定，最高人民法院《关于适用中华人民共和国合同法若干 问题 的解释(一)》对债权人提起代位权诉讼的条件等作出了较为详尽的规定，使债权人代位权诉讼更具有可操作性。《中华人民共和国税收征收管理法》第50条直接移用了《中华人民共和国合同法》关于代位权、撤销权的规定，在某种意义上也是对税法这种特殊的债的属性的确认。为使税务机关正确行使代位权，维护国家税收利益，保护纳税人及其债务人的正当权益，本文试就税收代位权诉讼制度作以 理论 阐释。 　　一、税收代位权诉讼是税收法定主义的重要因素 　　 税收法定主义，又称为税收法律主义、租税法律主义、税收法定原则、合法性原则等，是指税法主体的权利义务必须由法律加以规定，税法的各类构成皆必须且只能由法律予以明确规定；征纳主体的权利义务只以法律规定为依据，没有法律依据，