“rights of subrogation”的概念、定义、翻译、参考文献-科学参考

单词	rights of subrogation
释义	rights of subrogation Encyclopedia 法学税法释 rights of subrogation税收代位权在欠缴税款的纳税人因怠于行使到期债权，对税收债权造成损害时，税务机关可以自己的名义替纳税人行使其债权的权力。
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