| Chinese tax law, has been deeply influenced by administration of tax revenue, emphasize on the free, mandatory and fixity of the tax revenue simply. Tax department impose on the power of the country .On one hand, this will inevitability cause the limitless inflation of the power of the national, make the tax law turn into a qualified infringement law, cause corruption and hotbed of the power crime of the tax revenue. On the other hand, target of tax law linked with personal property, On April 28, 2001, Management Act for Tax Collection of our country revised newly increased priority of the tax revenue, the subrogation of the tax revenue, cancelled tax revenue and such private laws. And ensured the right on the system, have remedied the deficiency of the security system of the tax revenue. This text discusses on theory of the tax revenue and the protection of tax revenue on theory and operates aspect.The debt law is a traditional system in civil lawï¼› creditor's rights are basic nouns of debt law. Tax law belong to public law, use the debt system in the tax law and break our traditional tax revenue administrative power theory, become the important subject that the law circles of taxes dispute .I think, creditor's rights of tax revenue has supplemented the new blood for the theoretical research of tax law, perfect tax law theoretical system further, creditor's rights of tax revenue accord with the idea of administer the tax by law and serve taxpayer better it have realistic meanings. But whether we can cause the obstacle when we use the debt law in tax law? With the development of law, more and more scholars think the relevant system design of the private law is meaningful to the law system. Taiwan scholar chenmin thinks that Legal thought in the civil law not only adapt in the civil law but also adapt on the other law subject, such as in the public law. In the other hand, there are something in common between tax revenue relation and debt relation. The creditor's rights on the civil law are a kind of proprietary, and it is a legal relation that can ask for certain property to pay between the civil subjects. Because of the Country tax relation, they have some duty, and the country has the power of tax revenue. So there is something in common between tax revenue relation and debt relation. So we don't have obstacle when we use the debt system in the tax law. When we set right and duty, we have to create the guarantee system, it is a simply principal. When we use the creditor's rights of tax revenue, we have to create the system to protect it. Management Act for Tax Collection have adaptability and proper on legal principles in priority of the tax revenue, the subrogation of the tax revenue, and the canceling right of tax revenue. Management Act for Tax Collection is a system that can satisfy the creditor. Management Act for Tax Collection has use two guardant ways of tax revenue, First, the tax authority thinks the people of tax engaged in production and management have escape behavior of obligation to pay tax, can order to pay taxes within a definite time. When they find the taxpayer has sign, which move the property and income, can order them to tender guaranty. Second, when the people who have the debt will leave the country, should pay taxes or tender guaranty. In order to ensure the realization of the debt to establish five kinds of guarantee ways: guarantee, mortgage, hypothecate, lien and earnest. But in the guarantee of tax revenue we can use these ways: guarantee, mortgage, hypothecate, lien.The priority of the tax revenue is when somebody has tax and other creditor's rights exist at the same time, the collection of the tax should take precedence over other creditor's rights in principle. The theoretical foundation of the priority of the tax revenue is tax revenue has public beneficial and not has specific recompense. Though we have dispose priority to the creditor's rights of the tax revenue legally, but this kind of priority can't be emphasized excessively, otherwise may da...
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