内容摘要：
《税收征管法》吸收了债权保全制度的精髓，引进了税收代位权制度，但只作了简单的规定。本文认为，比例原则兼具了原则和规则的功能，不仅可以从理论上充实并完善税收代位权的架构，而且为税收代位权制度的具体实施提供了标准和路径。
关键词：比例原则 税收代位权 正当程序
abstract：the law of the people's republic of china on the administration of tax collection draws on the experiences of systems of protecting creditor's rights for reference and introduces into the system of tax subrogation right. however, the provision is so simple that this system can't be carried into execution effectively. this article argues that the proportion principle is provided with functions of principle and regulation. it can not only enrich and perfect the structure of this system in theory, but also can provide standards and routes for its realization in practice.