Study On Right Of Priority For Taxation

The main source of state revenue is taxation, Taxtation guarantee the normal operation of the state apparatus and it plays an important role in provision of public goods. However, because the nature of taxes, taxpayers are often not willing to take the initiative to tax, there is much tax evasion and tax avoidance in reality. So many countries in the world provid against tax loss. Tax Priority is one of them. Tax Collection Management Law established a priority for repayment of tax status in the form of the law. The system for protection of national revenue, to prevent the loss of tax revenue has played an important role. Tax Priority refers to the taxpayer does not pay taxes and other liabilities outstanding at the same time when, and can not discharge all of its remaining property, debts, taxes can take precedence over other debt repayment. But Tax Collection Management Law provid the tax priority no system of theoretical system, too brief and general lack of interoperability in practice.This article will discuss this in detail, and find solutions to this problem.This article is divided into three parts:the first part, an overview of tax priority system; second part, tax priority legislation, law enforcement status and defects; third part, improvement of the concept of Tax Priority.