税务机关行使代位权、撤销权，在性质、方式、程序上与一般民事主体行使代位权、撤销权具有明显的区别。

There is quite different for tax authorities to practice subrogation and revocation in the nature, method and procedure from the original civil subject.

youdao

税务机关行使代位权、撤销权，在性质、方式、程序上与一般民事主体行使代位权、撤销权具有明显的区别。

There is quite different for tax authorities to practice subrogation and revocation in the nature, method and procedure from the original civil subject.

youdao