The exercise of subrogation by tax authorities does not affect taxpayers' tax obligations. When taxpayers fail to fulfill their tax obligations, the tax authorities can recover taxes according to legal procedures. In this process, the tax authorities may obtain the tax payable from a third party that has economic contacts with taxpayers by subrogation. However, this method is only a means adopted by tax authorities to recover taxes, and the taxpayer's tax obligation itself has not changed.

First, the relationship between tax obligation and subrogation

Tax obligation refers to the taxpayer's obligation to pay taxes to the state in the time and manner stipulated by tax laws and regulations. Subrogation refers to the right of the tax authorities to recover the tax payable from the third party who has economic contacts with the taxpayer in accordance with the law when the taxpayer fails to fulfill his tax obligations.

Two, the exercise of subrogation does not affect the tax obligation.

The exercise of subrogation by tax authorities only changes the tax source, but the taxpayer's tax obligation has not changed. In other words, the tax authorities' acquisition of the tax payable by the third party through subrogation does not mean that the taxpayer is exempted from the original tax obligation. Taxpayers still need to continue to fulfill their tax obligations in accordance with the provisions of tax laws and regulations.

Third, the legal basis

Article 50 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that the tax authorities may, in the process of tax collection, inquire about the relevant information from units and individuals that have economic contacts with taxpayers according to law and ask them to provide tax-related information. The tax authorities shall produce inspection certificates when inquiring and requesting information.

Article 51 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that tax authorities may take tax preservation measures, tax compulsory measures or other measures in accordance with the provisions of laws and administrative regulations when collecting taxes according to law.

To sum up:

The exercise of subrogation by tax authorities does not affect taxpayers' tax obligations. This is because subrogation is only a means adopted by tax authorities to recover taxes, and the taxpayer's tax obligation itself has not changed. In the process of tax collection and management, the tax authorities have the right to inquire about the relevant situation and obtain information from the third party that has economic contacts with taxpayers according to law, and at the same time, they can take tax preservation measures, tax enforcement measures or other statutory measures to ensure tax collection and management.