The Research Of Taxatian Priority Research

Taxation as an important source of state revenue, fiscal revenues constitute the bulk of the normal operation of the protection of national and public interests play an extremely important realization of the role of a modern market economy in the important part. In order to protect the priority of tax collection, to prevent the loss of tax revenue, national laws provide a variety of measures, the tax is one of priority, it makes the tax is the legal status of priority for repayment. Before the tax is generally accepted that the priority of protection is granted, the public interest should be given priority in the implementation, this line with the pursuit of human values. However, with the development of society's understanding of the tax priority people place a greater change in value orientation adjustment occurred. Meanwhile, the existing legal system such as the legislative system does not appear complete, value orientation of the many problems need to be adjusted, which requires us to rethink the priority of the tax system improved.Tax priority in many foreign countries are required by law, the tax priority is to basically talk about the priority system of civil developed on the basis of, the provisions in civil law countries or the tax lien or tax in the tax law provides for priority right. However, one thing is worthy of our attention is the nature of the tax priority countries different from the provisions, some provisions of special claims, and some provisions for the property, and some provisions of the first to take privileges. In addition, their property tax revenue between the priority and also attaches great importance to the conflict, to make up for no real right of the tax priority this defect, have put forward a sound proposal public system.If the United States to inform the public notice as a way of registration and the exercise of the premise of the tax priority, and Acquisition of movable property with a good recovery and force priority restrictions, such as the French Civil Code provides that when the movable property as a priority acquired in good faith by a third, the priority of people and the right to recover the non-movable. The overall research results and the country's domestic tax priority research showed roughly the same direction in the legislative proposal is the unification of legislation to improve the operability of the tax priority and improve the tax system of notification of priority.This paper describes the overall understanding of the tax priority starting in five parts: the first part of the concept of the tax priority, value, effectiveness, research methods were discussed, so that readers have a priority on the overall tax take; s Second, some part ofthe tax priority in developed countries and regions are discussed in the LegislativeOverview; third part from the perspective of social progress and development, re-analysisof some problems in the tax priority; fourth part of the analysis of other countries andLegislation based on the region on how to improve our system of tax priority put forward some proposals in the hope of the development of the tax benefit of priority system.