摘 要：2001年4月28日，第九届全国人民代表大会通过了《中华人民共和国税收征收管理法》，这是我国在立法上首次规定了税收代位权制度。这一制度的确立，具有重大的理论价值，在我国税法上进一步明确了税收的公法之债的属性。同时，可以防止欠缴税款的纳税人由于怠于行使其权利对国家税款造成损失，有助于国家税款的及时足额缴纳。

　　　我国《税收征管法》规定了税收代位权制度，作为公法对私法制度的借鉴，是一个进步的行为，具有重大的理论和实践意义，但经过研究分析发现它存在很多不足之处。从目前的法律法规来看，我国对税收代位权的法律规定还是相当不完善的。本文分析了我国税收代位权制度的现状，以现行制度存在的问题为切入点，指出了问题所在，同时对这些问题逐一进行了分析。再通过我国的实际情况和借鉴一些国际的经验，针对现行税收代位权制度提出一些在司法实践中改革的建议和方法。

关键词：税收代位权 行使要件 法制完善

Abstract：April 28, 2001, the Ninth National People's Congress adopted the People's Republic of China on Tax Collection and Administration Law, which is in China for the first time in the legislative provisions of a tax right of subrogation. The establishment of this system, of great theoretical value, to further clarifies our tax law, tax debt of the public law of property. At the same time, you can prevent losses taxpayer lazy to exercise their rights on state taxes, contribute to the full and timely payment of state taxes.

　　　China's Tax Administration Law "provisions of the tax right of subrogation, as a reference of public law to private law system is a progressive act, is of great theoretical and practical significance, but after a study found that there are many inadequacies. From the current laws and regulations, the tax right of subrogation by law or incomplete. How the exercise of taxation rights of subrogation, the Tax Administration Law only provides for the exercise in accordance with the relevant provisions of the Contract Law. Tax law and civil law, after all, belong to two different kinds of laws to protect the interests of their respective There is a difference, simply mechanical reference is clearly unreasonable. We need this system to establish a more complete and reasonable legislation, and thus more conducive to the construction of China's tax system.

Keywords: Right of subrogation、Exercise elements of、Perfect