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The Tax Priority Institution In China

Posted on:2009-01-29Degree:MasterType:Thesis
Country:ChinaCandidate:H CengFull Text:PDF
GTID:2166360275981844Subject:Law
Abstract/Summary:PDF Full Text Request
Tax is the basis of a country's finance and and also th lifeline of the economy, which is very important for the country to achieve financial revenue, exercise country functions, and to provide common products and common services.To increase financial revenue, and protect the tax revenue, our country established the tax priority institution in Tax Collection Management which was revised in 2001. This institution, in some way, frightened the people who make use of the shortage of laws,delay the payment of tax for a long time, and gang up with other people to avoid taxes. Meanwhile it plays a very important role in preventing tax from large amount of loss. The establishment of the institution is a good try to solve tax problems by connecting tax law and civil law, and it concludes a large scope. As a new institution in the tax law field, with relatively simple stipulations, it hasn't become a systematic theory without good connection and coordination. Therefore it brings about conflicts between institutions, and chaos in practise. It is of realistic significance to standardize this institution in China so that it can play an important role in tax management.Tax priority is a priority that means taxes should be paid prior to other creditor's rights when the taxpayer doesn't have enough money to pay both taxes and other debt at the same time. It is the tax departments'right authorized by the state, whose characters are statutory, subordinate, non-special, relative, guarantee and restriction. There are two kinds of tax priorities: Common Tax Priority and Special Tax Priority, depending on the scope. Tax departments can't do things without any restriction and limitation, they should work in the scope of tax principal, tax interest, and late fee, consider the effect of tax priority,commom creditor's rights, other priority,security interest, and other public laws, and balance them very well. So Tax priority should be restricted in practice.As a new institution, tax priority institution is only a simple stipulation in the Tax Collection Management Law, without any practical details in related law and regulations. Therefore there are some shortages for it in practice as follows: contradict other related laws and regulations such as credit system and guarantee system, stipulations are too general, not practical. To make sure the realization of the tax in the state, we have to strengthen the tax priority, and perfect the tax priority institution with methods as following in details. First, establish the status of statutory character for the tax in the Constitution. Secondly, make fundamental tax law to make sure the priority of tax in practice. Thirdly, guarantee the tax by private laws. Forthly,perfect the public system of tax priorty.Fifthly, strengthen the publicizing of ratepaying. Sixthly, optimize the rights of tax authorities. Seventhly, Establish and perfect judicial protect system for tax priority.
Keywords/Search Tags:priority, the right of tax creditor, tax priority, real right for security, tax priority institution
PDF Full Text Request
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