The Research On Tax Priority System

Priority tax system as a guarantee to the smooth realization of an important legal system, because of its special status and function, in the whole, it has occupied an important place in the priority system and also has important theoretical significance. The system is designed to clear two or more representatives of different rights and interests of the conflict, the legal basis of the basic principles of social justice made the choice. The establishment of the tax priority system has undergone considerable tortuous development process, from its theoretical basis, it has long been controversial in academic circles to the specific national legislation on the practice of tax priority system, all revealed a message that the tax system in the development of priority twists and turns every step forward. But every coin has two sides, although the controversial system of tax priority, Recalling its development process, but it can be seen that the existence of significant value, because if the legal system value does not exist, then it will never get the people's attention. The reason for concern about the tax priority system, an important reason is because of the importance of tax revenue, taxation and economic activities as inseparable, and the national economy in the public provision of public goods to the community the most important source of income, This is also part of financial resources from the private economy is the main distribution results in the market, therefore, the tax is to contact the public economy and private economy of the bridge. Therefore, a clear realization of the right types of what is preferred and what is bad, the priority issues Priority tax revenue as a guarantee the smooth realization of an important legal system, because of its special status and function in the whole occupied an important place in the priority system has important theoretical significance. The system is designed to clear two or more representatives of different rights and interests of the conflict, the legal basis of the basic principles of social justice made the choice. The establishment of the tax priority system has undergone considerable tortuous development process, from its theoretical basis has long been controversial in academic circles to the specific national legislation on the practice of tax priority system, all revealed a message that the tax system in the development of priority twists and turns every step forward. But every coin has two sides, although the controversial system of tax priority, Recalling its development process, but it can be seen that the existence of significant value, because a legal system if the value does not exist, then it will never be the people attention. The reason for concern about the tax priority system, an important reason is because of the importance of tax revenue, taxation and economic activities as inseparable, and the national economy in the public provision of public goods to the community the most important source of income, This is also part of financial resources from the private economy is the main distribution results in the market, therefore, the tax is to contact the public economy and private economy of the bridge. Therefore, a clear realization of the right types of what is preferred and what is bad, the priority issues which isrelate to the tax. Therefore, the priority of the tax system has even more practical significance. which relate to the tax. research the tax priority system has a practical meaning.This article includes five parts, namely, the tax debt of theoretical analysis, there is need for priority system, the legal analysis of the tax priority system, the tax priority development trends and China's legislative system of the tax priority status and legislative proposals.The first part discusses the tax debt of theory. The most important tax priority system based on a theory that the debt of the Theory of Taxation and the establishment of legal relations will be interpreted as the tax claims and liabilities; it has broken the traditional theory of power relations, said from the Perspective of a new tax relationship. The nature of the relationship between tax law scholars have been long-standing dispute, according to the different tax laws and relations between objects as the tax laws qualitative relationship between the gradual emergence of the tax authority and tax debts, said that the two complement each other and compromise, which for tax law the development of relations in the theory and practice of taxation in the successful realization of positive significance. Meanwhile, the introduction of the claims and liabilities of public power is very strong relationship between the tax law is realistic and reasonable nature. To the development trend of modern law, public law and private law is not completely isolated, Moreover, due to the allocation of the revenue with income, allocation of resources (macro-control) and to promote stability in these three functions are linked, and therefore tax revenue with the public and private sector law more or less all there is a link, then the tax laws applied to private law relations theory has its presence in the "soil environment".The second part discusses the necessity of the existence of priority system. For the tax priority, if there is no priority system exists, then the tax priority to the question. Priority system with its own specific features and value in the interpretation of the long history of excellent chapter, though it is a privilege, indeed the privilege of legislators to achieve fairness and justice, until the development today, the priority system or for national legislators adopted and used in various areas, such as liens, tax priority and so on. Priority system is an ancient legal system has been developed to today, and in many areas to represent the priority system is important for the present social value, so the value of the priority system is the system there exist necessity.The third part of the previous theory based on the two discussed theory of the tax priority. This part focuses on the theoretical basis of the tax priority, including tax debts, establishment of the theory, the protection of public law recognized private debt and tax debt to the balance of interests based on three aspects. The right to tax priority of the right and inferiority of the other, the main means of rights and other rights in the tax side by side, the what is to protect the tax levy, or the protection of other property of the first realization of the right, which is actually a distribution and related rights and distribution rights are closely related and tax. To discuss how the tax rights and other rights is preferred to the priority we need to study the effect of the tax..The fourth part discusses the development trend of the tax priority system. In this paper, the value orientation of modern law and the world economic environment, discusses the background of the development trend of the tax priority. The economic base determines the superstructure, the uneven world economic development corresponding national legal systems will not develop the same, but, in general, developed countries, the tax was a weakening trend in the priority system, and for the economically underdeveloped areas including China, the system in the whole legal system still has an important position. Part V discusses the system of tax priority status and priority points for future legislative proposals on tax. Priority for China in terms of the tax is still quite imperfect, of course, the level of China's economy, the development of tax and tax related to the current situation, the tax priority system plays an important role in our country, to caught legislators attention, therefore, the development of this system when compared to international trends in terms of no significant weakening of performance. Therefore, in our case, should be actively developed in theory and practice and improve the tax priority system to make it in China, also can play an important role in economic development.