The main components of taxation subrogation right contains these: the tax authorities enjoy legitimate and definite creditor's right of tax revenue to the taxpayer;
税收代位权的构成要件包括以下几点：税务机关对纳税人享有合法且确定的税收债权；
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。
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