The subject of administrative law is a basic element of administrative law relation and consists of all the organizations and individuals participate in administrative law relation.

行政法主体亦称行政法律关系主体，指行政法律关系中权利的享有者和义务的承担者。 它由参加行政法律关系的组织和个人构成。

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Where a law or administrative regulation prohibits or restricts the transfer of the subject matter, such provision applies.

法律、行政法规禁止或者限制转让的标的物，依照其规定。

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Tax law belong to public law, use the debt system in the tax law and break our traditional tax revenue administrative power theory, become the important subject that the law circles of taxes dispute.

税法显属公法，在税法中引入债权制度，提出税收债权债务理论，打破了我国传统的“税收行政权力”学说理论，成为税法学界争论的重要课题。

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