新修订的《税收征收管理法》第50条规定：“欠缴税款的纳税人因怠于行使到期债权，或者放弃到期债权，或者无偿转让财产，或者以明显不合理的低价转让财产而受让人知道该情形，对国家税收造成损害的，税务机关可以依照合同法第73条、第74条的规定行使代位权、撤销权。税务机关? Article 50 of the newly revised Tax Administration Law stipulates: "A taxpayer who owes tax fails to exercise due creditor's rights due to lapse, or renounces the due claims or transfers the property at no-cost or transfers it at a clearly unreasonably low price Property and the assignee knows the situation and causes damage to the state tax revenue, the tax authorities may exercise the right of subrogation and the right of cancellation in accordance with the provisions of Article 73 and Article 74 of the Contract Law.