Answer
No.
Work Step by Step
No, subtraction is no commutative because it is a determination of the difference between two terms.
$3+5$ and $5+3$, are simply adding themselves to each other. Both expressions only contain $3$ and $5$. With $3-5$ and $5-3$, it is really $3+(-5)$, and $5+(-3)$, containing 4 different numbers, $-5$,$-3$,$3$, and $5$.
You can also see the how it affects the movement of numbers on a number line.