第四章：代位权的行使范围。
并且税收代位权的行使范围以纳税人欠缴的税款为限，不应包括滞纳金。
And the exercise of subrogation revenue to the taxpayer to the extent of unpaid taxes, not including taxes.
代位权的行使范围以债权人的债权为限。债权人行使代位权的必要费用，由债务人承担。
The exercising of the subrogation is limited to the extent to the obligee's right to performance. The necessary expenses arising out of the exercise of the subrogation shall be borne by the obligor.
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