Tax Priority Research

" Management Act for Tax Collection " that is newly revised proposes tax option have priority for the first time in China. The new regulation, for ensuring the national tax revenues to play a positive standardizing arrivesing role, still has the deficiency of the legal provisions and question of integration with other legal systems ,which need perfecting further. The tax option is one kind of the priority , refering to the specific situation that based on legal direct stipulate but enjoying the priority right that repay on all property or specific property of debtor tax, behave when creditor's rights of tax revenue and other creditor's rights compete and shut mainly, tax credit has priority with other creditor's rights in principle but collection. This thesis regards creditor's rights of the tax revenue as the logic prerequisite , analyses and proves about basic theories , such as priority enforcement way , necessity , function and value existing of tax revenue ,etc, combining the reality of China , various countries , area , the author has put forward one's own idea to how to perfect the priority system of the tax revenue. The creditor's rights of tax revenue take precedence over ordinary creditor's rights and the discussion from the legal rule, has already broken the creditor's rights regulation with equal creditor's rights , along with the exceptional emergence of the equal principle of creditor's rights. From the perspective of practical operation,if we treat tax revenue creditor's rights and creditor's rights equally, the state revenues will lack of security, even will resort to trickery to serve self and evade taxes on purpose, which will make the government suffer the huge revenue loss and influence the government's financial foundation and public order of the society directly. On the basis of guaranteeing the necessity of collection of tax, the creditor's rights of tax revenue are looked on as having priority by oneself. The realization of the creditor's rights of tax revenue, is the request based on national benefit and public interests, which represents justice the essence of justice again. Based on the comparison ,the author finds pledge tax revenue priority has the function that can't be realized by the guarantee function. The settlement and nature and function of the tax revenue of thetax option are dense and integral. Levy reality and consideration of efficiency of state require us to have different guarantee according to different tax revenue and set up a system that the tax revenue saved from damage,And tax revenue priority can be solved the non-public showing of the infringe upon other creditor's rights technically, strengthen the expectancy of other creditors, thus weaken the negative effect of the priority system of the tax revenue and realize legitimacy and rationality that the system exists. Through the analysis of the thesis, the author finds out , the establishment and realizing will not case the fear of efficiency , encourage , fair and stability of thetax option, will play a very positive role to a certain extent on the contrary.The key lies in the "degree" , that is to say that the to show commonly oftax option well, increase its transparency , time , scope of validity and reduce the possible impact minimum. The tax option appears in our country's legislating for the first time, however , in our country's Taiwan and Japan and other countries , through the long- term development ,it has already been turned into a quite complete system.After " Management Act for Tax Collection " establishs the tax option , there has been certain conflict with other legal systems. The conflict embodies in the erosion to other creditor's rights of creditor's rights ensured of priority mainly.First, over emphasis the security traded on the harmful private law of priority , second , not similar to showing the system commonly of real right of pledge , impair the stability of the private law order, third, violate creditor's equal principle on certain degree. In fact, the establ...