Research On The Tax Priority

In 2001, new tax levy management law was put into effect, which is a big affair of the legislation about tax in our country 's market economy. Compared with the last tax levy management law, the new one adds many new contents, one of which is the system of the tax priority .This can play role in preventing some illegal taxpayers using the flaws of tax laws, falling behind in paying tax long-timely ,collaborating with other persons, setting mortgage, impawn, retainment often with their properties ,escaping tax, act on preventing the tax loss positively. The system of tax priority is a new system in our country, without a systemic theory, the laws stipulate so simplely, so many problems exist. This theme will research it detailedly.The theme contains three parts.The first part: the general theory of the tax priority. This part introduces the basic theory of the tax priority mainly ,it contains four parts: One is the concept of the tax priority ,introduces the basic knowledge of the priority in the first place ,then introduces scholars' concepts about the tax priority ,on the basis of it I reach my concept about the tax priority; Two is the history of the tax priority in our country ,1 refute the argument of the new tax levy management law stipulating the tax priority first introduce the history of the tax priority in our country; Three is the quality of tax priority, I refute the argument of the tax priority being the public law right and the Procedural rights, advocate that the tax priority is the social law right and the Substantive rights, four is the scope of the tax priority, it contains four parts (1)the relationship between the tax priority and the creditor'srights; (2)the relationship between the tax priority and mortgage, pawn, lien; (3)the relationship between the tax priority and fine> the earnings by confiscating; (4)the relationship among different kinds of taxes .The second part: the efficacity of the tax priority. This part analyses the efficacity of the tax priority mainly, it contains four parts: One is the relationship between the tax and the creditor's rights without guarantee , the tax is paid off prior to the creditor's rights without guarantee in principle ,the tax is paid off after the creditor's rights without guarantee exceptly; Two is the relationship between the tax and mortgage rights, pawn , lien, First, it analyses the relationship between the tax priority and the mortgage, pawn, advocates that the time of checking and ratifying the tax is the criterion between the tax and mortgage rights, pawn, lien, introduces the concepts of payment due and the tax payment due, then analyses the relationship between the tax priority and lien; Three is the relationship between the tax and fine , the earnings by confiscating, the taxpayer has tax payments due, while he has fine and the earnings by confiscating ,the tax is prior to the fine and the earnings by confiscating; Four is the relationship between this tax and that tax, advocates that the national tax is prior to the local tax, etc.The three part: the system design of the tax priority. This part is the emphasis of the theme , it designs the tax priority from the following 8 parts mainly: (1) the conditions of exerting the tax priority , A, there is the fact that the tax is due; B, the tax amount is defined; C, all kinds of debts come due and are not paid off, concluded the tax; (2)the main body of exerting the tax priority, the essential body is the nation, the formal body is the tax bureau ant its working personnel; (3)the object of exerting the tax priority, exerting the tax priority following the order :first the personal property, then the estate; first the property without...