Research On Legal Issues Of Tax Priority

This paper is a research on legal issues of tax priority, and it can be divided into four parts.Part one is a general introduction of tax priority, which is the base of the whole paper. First of all,this paper discussed if tax creditor's right should enjoy priority. The answer is positive. Then the paper defined the concept of tax priority after analyzing legal relationships of taxes. When talking about a detailed tax laws, many factors such as related contents, main body and special phase of taxation of the country should be considered to determine the legal relationship of tax. When determining the nature of all the tax laws abstractly, the relationship can be regarded as that between tax liability and tax creditor's right. Based on this theory, this paper defined the tax priority as the right to be paid off before other liabilities when the debtor has tax liabilities and other liabilities at the same time, and its total property is not enough to pay off all the liabilities. The paper then summarized the characters of tax priority as legality, assurance, affiliation, relativity and non-specialty. Furthermore, the paper discussed types of tax priorities. Tax priority can be divided into general tax priority and special tax priority according to taxed subjects, and common tax priority and super tax priority or broad sense tax priority and narrow sense tax priority according to taxation power. Finally, the paper analyzed applicable scope of tax priority. It pointed out that administrative fine and criminal fine should not enjoy priority, and that late fee should enjoy priority. Besides, the paper discussed if all the taxes can enjoy priority. The conclusion was all the taxes collected by taxation institutes should enjoy priority.Part two discussed how to implement tax priority. First of all, the paper analyzed the time to grant tax priority, and it pointed out that tax priority...