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根据《税收征收管理法》第50条的规定,税务机关对欠缴税款的纳税人可以依照《合同法》第73条的规定行使代位权。这表明,税务机关行使代位权的方式是通过诉讼进行。税收代位权诉讼本质上属于民事诉讼范畴,适用《民事诉讼法》、《合同法》等民事法律及相关司法解释的规定。因此,正确理解与运用《税收征收管理法》及相关民事法律规范的规定,对税务机关有效行使税收代位权影响重大。
According to Article 50 of the Law of the People’s Republic of China on Tax Collection and Management, tax authorities may exercise subrogation rights against taxpayers who owe tax in accordance with Article 73 of the Contract Law. This shows that the way tax authorities exercise subrogation rights is through litigation. Tax subrogation litigation essentially falls into the category of civil litigation, applying the provisions of the Civil Law such as the Civil Procedure Law and the Contract Law and related judicial interpretations. Therefore, a correct understanding and application of the “Tax Collection and Management Law” and the relevant provisions of the civil law norms, the tax authorities effective exercise of tax subrogation has a significant impact.