The Research Onlegal Issues Of Tax Priority

As an important part of the entire theoretical system of priority, the tax priority is a priority that when the tax claims and other claims coexist, tax claims are given the priority of compensation directly based on the law. This right is established to protect state revenue, and promote the development of public service, but it also breaks the principle of equality claims, having the risk of erosion which is associated with the other claims. The purpose of this article is how to make the tax priority plays an active role and how to reduce its negative effects.This article first describes series of basic theory such as the concept, the nature and the type of the tax priority to describe the reality of legal issues related to tax priority. On the theoretical results of the research related to the tax priority and interpretation of relevant laws and regulations on domestic and international, this article analyzes the operational problems of the tax priority and issues of forces conflicts though comparison method, chart illustration and other methods. The two problems are classified minutely and illustrated specifically too, my own conclusions are summarized at the same time. Considering the existing legislation related to the tax priority and the contradiction among the whole legal system synthetically, solutions and ideas have been proposed in response to those problems mentioned above.