analysis of the tax system the basic right of subrogation network theory（分析税收制度的基本权利代位网络理论）.doc

Analysis of the tax system the basic right of subrogation network theory Write papers network: Summary for tax collection, the world rely mainly on the protection of public law, but the protection of public law is relatively simple, is not suitable for current economic development. With the ‘law of Private Law’, since 1919, ‘German Tax Lawgt; gt; since the promulgation of the law of the debt on the tax point of view has been accepted by scholars as the national tax laws. the civil law the right of subrogation on the introduction of the tax area will become a matter of course. China in the Ninth NPC Standing Committee meeting of 21 consideration by the newly revised lt;lt;Tax Administrationgt;gt; specified in the tax right of subrogation. This paper intends to tax the right of subrogation of the basic theory for a brief description, including tax legal relations, tax claims of the theory of development and tax subrogation right of establishment, etc.. Keywords debt tax tax tax legal relations of subrogation First, the nature of the relationship of tax law (A) an overview of tax law relationship Tax law relationship is confirmed by the tax laws and adjustment, the state and the taxpayer has occurred between the rights and obligations of the content of social relations. Tax legal relations of the main party of the state, the other is the taxpayers in the tax law relationship , rights and obligations of the parties relatively simple, the taxpayer in a relatively vulnerable position, as the national authorities are the main functions of tax authorities to collect taxes in full and on time supervision of the taxpayer’s tax, for violations of tax laws to punish taxpayers. Nature of the relationship of tax laws, has always been a ‘power relations’, ‘the liabilities that’ dualism and a compromise. Power relations that are represented in Germany OttoMayer traditional doctrine, the main point is to say: tax legal relations arising from relying on the r