The exercise effect is the kernel of the right of subrogation system. This section lists three kinds of theories about the exercise effect of the right of subrogation in the beginning.
代位权制度最核心的部分在于它的行使效果，本部分开始就直奔主题列出了关于代位权行使效果的三种学说。
System of right of subrogation of creditor is an important civil system in the countries of continental law system.
债权人代位权制度是大陆法系国家一项重要的民法制度。
Thereof, we established the system of the taxation subrogation right. The system of taxation subrogation right was transplanted from the system of creditor's subrogation right in the civil Law.
我国学习和借鉴国外税收立法较为完善的一些国家税收立法和税收实践经验，由此建立了税收代位权制度。
Chapter Three is the establishment and exercise for the system of the creditor's right of subrogation.
第三章为债权人代位权的成立和行使。
Chapter Two positions for our system of the creditor's right of subrogation.
第二章为我国债权人代位权制度定位。
Chapter One investigates the original look of the system of the creditor's right of subrogation.
第一章为债权人代位权制度的原貌考察。
Chapter One investigates the original look of the system of the creditor's right of subrogation.
第一章为债权人代位权制度的原貌考察。
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