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税收代位权制度对于税务机关和税务人员来说是一项新的制度,在实践中如何掌握和运用至为关键。本文对税收代位权制度进行了初步探讨,特别是对实务中的问题提出了自己的观点。
Tax subrogation system for the tax authorities and tax officials is a new system, in practice how to master and use of the key. This article has carried on the preliminary discussion to the tax subrogation system, especially put forward own viewpoint to the question in the practice.