1, contact is a debt preservation measure, and the external effect of the contract is reflected by subrogation to exercise the debtor's rights, so as to avoid the debtor's laziness in exercising its rights to the third party. The right of revocation means that the legal act between the debtor and the third party is invalid.

2. The two are aimed at different objects. Subrogation is aimed at the debtor's negative behavior of not exercising creditor's rights, which aims to keep the debtor's property, while revocation is aimed at the debtor's positive behavior of improper disposal of property, which aims to restore the debtor's property. ?

(1) There must be the debtor's behavior harmful to the creditor's rights;

(2) the debtor's behavior is based on property;

(3) The debtor is subjectively malicious when carrying out the act;

(4) The beneficiary is also subjectively malicious when he acts with the debtor.

Extended data:

Precautions:

Taxpayers who have not paid taxes are lazy in exercising their due creditor's rights, or give up their due creditor's rights, or transfer their property for free, or transfer their property at an obviously unreasonable low price, and the transferee knows the situation.

If damage is caused to the national tax revenue, the tax authorities may exercise the right of subrogation and cancellation. If the tax authorities exercise the right of subrogation and cancellation in accordance with the above provisions, they will not be exempted from the unpaid tax obligations and legal responsibilities of taxpayers.