The Priority Of Taxes

The Tax Administration Act of 2001 version proposed the first priority of the tax principle, clearing the rights of tax collection and other rights both at the order of priority. The introduction of the preferential tax enforcement turn on a green light for tax authorities, but it should be noted that legislative and other legal system has not been fully converge that need to be further improved.Starting from the legal nature of tax, there is a analysis and verification on the meaning of the tax priority and legal basis for the necessity of such basic theoretical. Tax priority countries or regions combining sound legal system and of China's actual conditions, the effect on the legal system and other priority after the poor and improve the taxation system of priority proposed their own ideas.Tax Administration Act provides compensation claims in the ordinary course of priority tax claims, the fact is the impact of the claims on the principle of equality. Legal reason for such a requirement is to enable the tax authorities made legitimate taxing powers to protect national interests and public interests.Priority has set up because tax system is inseparable from the nature of the relationship with the tax laws, tax collection efficiency of the current situation and have asked us to consider tax provisions from the security and preservation of the tax system. If the tax revenue priority system further consummates and the rationalization, that can fall to the corrosion of other creditor's rights lowest, thus weakens the negative effect of the tax revenue priority system. How implements the priority of the tax revenue , the key lies in must grasp this, the period which also is which the reasonable formulation tax revenue priority has the time and exercises, male completes the tax revenue priority to show, increases its transparency, reduces the conflict possibility to smallest.