On The Right Of Priority For Taxation

The revenue from tax has a prominent position in the market economy, the social economic realm that it involve is also very extensive, hence produce the correlation of with various right protect by the tax law and other law sections then it moderates a problem. Owing to the public interest's character of the revenue from tax mightiness, the revenue from tax right of the nation with of other right exist to have the precedence and the inferior of problem, namely the right of priority for taxation problem.This text is totally divided into four parts:â… .The property of the priority, the revenue from tax law relation and the necessity of the right of priority for taxation establishmentPriority is particular creditor directly according to the provision of the law but possess of all properties or particular movable property and particular real estate of debtor of the value have the initiative right of be subjected to pay back. Its purpose lies in protecting a society weak, support social fair justice and adapt the demand of the society reality; The aim is getting rid of an equal principle of legal right, giving the right that the special creditor possesses to underlie other creditors but is subjected to pay back. Priority from the Roman law is extensive among the international country full concern. France and Japan are difference in each of the civil code particularly the chapter ruled priority, and become its development a mature law system. The Law of the People's Republic of China on the Administration of Tax Collection ruled the right of priority for taxation for the first time, it make up the blank of the revenue from tax law in our country, also further perfect our country of civil...