Preliminary Study On Tax Priority

In modern society, revenue is the main source government gaining financial income. Therefore modern country is called tax-earning country or tax-country. In order to ensure the tax collecting, tax priority is one of the systems that tax law can apply. In nature, this system is the choice made by law when two or more different rights and benefits they delegate conflict. Tax priority is definitely provided in the Law of the People's Republic of China on Tax Revenue Collection Administration, which was amended in 2001.The purpose is to perfect the tax preservation system and make the revenue be paid off in time. However the article about tax priority is too simple and the content of tax priority is still in argue. In addition, Tax law is involved in most of the social or economic fields. As a result, there are different opinions on understanding and applying tax priority.To construct this system is involved in how to judge and coordinate the relationship between tax law and other laws. In other words, why tax can be paid off before common creditors? How to define the discharging sequence of tax right and Security Interest? There are such many contradictory problems, as a scholar said. These questions about tax priority are the theme of this paper. With the use of normative analysis and comparative research, discussing the meaning, character and effect of tax priority is the main content of this paper. Through understanding the relationship between different rights protected by tax law and other law department, the purpose of this paper is to appropriately understanding and applying the provisions of tax priority and to make some contribution to the perfection of this system.This paper consists of four chapters.The first chapter is about the meaning and extension through introducing the history of priority system and analyzing the provisions of other country. In order to discussing the effect of tax priority, this chapter analyses the character of tax priority in comparison with priority and two different viewpoints about it.In the second chapter, the reason why tax law recognizes tax priority is set forth from Jurisprudence, Cameralistics and Economics. For the sake of common character that exists in public law and private law, the tax right can be defined as creditor's right. In comparison to security system of private law, tax law can recognize tax priority. Because revenue is the main source of a country's financial income and a special product offered by government, its construction is reasonable and necessary.The third chapter is the important part of this paper. In this chapter, the effect of tax priority consists of outside and inside one. These topics are discussed as follows: how to decide the discharging sequence when the tax right conflicts with security interests, some special interests and fees, fine and seizing illegal earnings; is there discharging sequence between the tax collected by central government and the tax by local government. The viewpoint of this paper is to admit that tax could be paid off before other rights or benefits. But this also means to limit tax priority.The fourth chapter is about some issues relevant to tax priority. The relationship between this system and other tax preservation systems is analyzed and tax show system is referred in this chapter.