Questioned The Tax Priority System To Adjust

On April 28,2001 Law of the People's Republic of China on the Administration of Tax Collection was revised and adopted. After adopting practice of Tax Priority in Law of People's Republic of China on Enterprise Bankruptcy (For Trial Implementation), Tax Priority was first brought out formally in legislation.Tax Priority was learned from Germany, USA , Japan and so on, aimed at changing difficulty of tax revenue. Firstly it was praised wholly in our country, but it infringed private interest. In fact it wasn't unanimously approved and was gradually weakened in the world. So I try to inquire it's legislative reasons and give my suggestion. There are five parts. The first part is aimed at analyzing the nature of legal relation of taxation, which means whether it belongs to power legal relation or relation of credits and debts. The second part includes general theories of priority and analyses of difference and similarity between general priority and tax priority. The third part emphasizes on discussing whether general tax priority is reasonable according to it's legislative reasons. The forth part studies reasons of tax priority in the bankruptcy procedure and refutes it's rationality. In the fifth part I will give my suggestion on system of tax priority under our country's circumstance.