In 1999, Contract Law of the People's Republic of China stipulates the system of subrogation right. In 2001, Tax Levy and Management Law of the People's Republic of China stipulates the system of taxation subrogation right.
1999年《中华人民共和国合同法》规定了代位权制度，2001年《中华人民共和国税收征收管理法》规定了税收代位权制度。
参考来源 - 税收代位权研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Tax levy and management is the emphasis of the tax work.
税收征管是税收工作的重中之重。
There is a big problem on our system of income taxation and the form of levy and management.
我国所得课税制度及其征管方式存在相当大的问题。
Based on the spot investigation of Fujian province, the essay analyzed the problems of forestry fee levy, use and management, and the affection to forestry production.
在对福建省进行实地调查的基础上，分析了南方集体林区林业规费征收、使用和管理中的问题及其对林业生产的影响。
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