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；
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；
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