摘要
税收代位权是税法对民法中的代位权制度的移用成果。税收代位权是公法之债的代位权,是实体权利与程序权利的统一,是实体法上公法之债的广义形成权与程序法上的诉权相结合的产物。作为一种广义形成诉权,税收代位权是独立于实体权利与程序权利的第三种权利形态。
The tax-subrogation-right（TSR） is an applications resulting from civil subrogation law system.TSR is a subrogation of the public debt,the Unity of Substantive and Procedural rights,and the results from combining the generalized-formation-right in Substantive law with the suit-right in procedural law.As the generalized-suit-formation-right,TSR has a third-right-form independent from the substantive rights and the procedural rights.
出处
《宝鸡文理学院学报（社会科学版）》
2010年第6期26-32,共7页
Journal of Baoji University of Arts and Sciences：Social Science Edition
基金
宝鸡文理学院2007年重点研究项目"代位权制度研究"(编号:ZK0638)
陕西省教育厅专项科研计划项目"税收债权诉讼与实现机制研究"(编号:09JK012)的阶段性研究成果
关键词
税收债权
代位权
诉权
形成权
形成诉权
Creditor＇s rights of revenue
subrogation
suit right
right of formation
suit right of formation
