摘 要
税收代位权是我国《征管法》增设的1项新的制度，是传统公法吸收、借鉴相关私法制度的典型代表，体现了公私法相互融合的'趋势。税务机关在行使这1权利时，可能会涉及诸多法律问题，但是现行法律规定过于简单、原则。故笔者拟对税收代位权的产生依据、行使条件、方式、限制以及效力等进行相关的论述。
关键词：税收代位权；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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