The Priority Of Tax Revenue System Research

Revenue as the country an important source of fiscal revenue, fiscal revenues constitute the bulk of that in the normal operation of the protection of national interests and the public plays an extremely important role in the modern market economy is an important element. In order to protect the priority of tax collection, to prevent the loss of tax revenue, the law provides for a variety of measures, priority is one of the tax, which taxes at the legal status of a priority. Before it is generally considered that the priority of the tax protection is a matter of course, the public interest should be given priority in the realization of this in line with the pursuit of human values. However, with the social development of people's tax priority a greater understanding of the changes have taken place, the value of positioning adjustments have taken place, showing a gradual weakening trend. At the same time, the existing legal system such as the legislative system is incomplete, the value of targeting the many problems need to be adjusted, which requires us to reconsider the priority of the tax system to improve. In this paper, the revenue from the general awareness of priority, the divided into five parts: the first part of the concept of the tax priority, purpose, meaning, structure, research methods are discussed, so that the tax has been a priority of the master; The second part of taxes and type of the priority nature of this paper; the third part of the development of social progress from the point of view, re-analysis of the value of the tax position of priority and the priority of the resulting revenue trend is the gradual weakening conclusions; fourth part, from the current legislation as a starting point, the existence of the world's major countries tax as well as the priority areas of Taiwan were analyzed legislation and has been to learn from the Enlightenment; Part V focus on Analysis of the status quo of China's tax revenue and the existence of priority issues, and as a starting point on how to improve the priority of China's tax system a number of proposals in the hope that the priority of our tax system be beneficial to the development of The priority of tax.