新《税收征管法》第五十条规 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科而受让人知道该情形的，对国家税收造成损害的，税务机关可以依照合同法第七十三条、第七十四条的规定行使代位权、撤销权。税务机关 Article 50 of the new Law on the Administration of Tax Collection stipulates: "Taxpayers who owe tax due to lax exercise of the due claims or give up their due claims, or transfer the property at no consideration, or transfer the financial services at a clearly unreasonably low price If the assignee is aware of the situation and causes damage to the national tax revenue, the tax authority 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.