摘 要
稅收代位權是我國《徵管法》增設的1項新的制度，是傳統公法吸收、借鑑相關私法制度的典型代表，體現了公私法相互融合的'趨勢。稅務機關在行使這1權利時，可能會涉及諸多法律問題，但是現行法律規定過於簡單、原則。故筆者擬對稅收代位權的產生依據、行使條件、方式、限制以及效力等進行相關的論述。
關鍵詞：稅收代位權；公私法；行使要件
Abstract
The tax revenue generation of position power is a new system which our country “Collection Law” additionally builds is the traditional public law absorption, the model correlation civil law system typical representative, has manifested the tendency which the male civil law mutually fuses. The tax affairs institution when exercises this right, possibly can involve many legal matters, but the present legal rule too is simple, the principle. Therefore the author draws up to the tax revenue generation of position power production basis, exercises the condition, the way, the limit as well as the potency and so on carries on the correlation the elaboration.
Key words: Tax revenue generation of position power; Male civil law; Exercises the important document
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