China's Tax Revenue Priority System Is Perfect

It is stipulated in the Management Act for Tax Collection of the People's Republic of China on the first item of the Article 45 that: "the tax agencies of China levy taxies, and the tax revenue prioritizes non-guarantied creditor's rights and otherwise stipulated by laws;the balance due of taxation which occurred before the taxpayer's property been certified as mortgage and hypothecation, or the taxpayer's property been locked up, the tax revenue should be levied by taking precedence over the mortgage right, hypothecate right and lien as well", which has set up the legal status of the priority right of tax revenue, and has clarified the payment sequence of the tax revenue right of the state when comparing with other rights. The purpose is to strength the management of levying tax and thus for the guaranty of the interests of the state, therefore, it has supplied a legal basis for the implementation of the priority of tax revenue by the tax agencies and ensured tax revenue. However, there still exists many problems, for instance, due to the incomplete research on the priority right of tax revenue within the academic circles, the relevant theory left far behind the legal practice, which has made the existence of the priority of tax revenue is weak in theoretical foundation. Therefore, it's hard to explain why tax revenue prioritizes other rights. As a legal right, the priority right of tax revenue needs to be implemented under mandatory stipulations of the law, yet in our country, the law of the priority right of tax revenue is too general and vague, thus it is less practicable, so the priority right of tax revenue is facing an embarrassing situation even though it has certain legal rights. The priority right of the tax revenue is an option and consideration by the state when balancing the overall interests, when the taxation right overlaps other rights, how to give consideration to make the sequence to be more impartial and effective etc.This thesis analyzes the priority right of tax revenue and also problems related of our country, utilizing the analytic methodology of the urisprudence, the comparative jurisprudence and concrete evidenceand puts forward hypothesis for a perfected legislation of the priority law of tax revenue.This article divides into three parts.The first part of this thesis has, started on the legal relationship of the priority right of tax revenue, conducted explorations on the foundation and the legal principle of the priority right of tax revenue. And on the basisof the readjustment methods of public law and private law, the thesis further expoundsthe necessity of the priority right of tax revenue in our country.The second part has studied relevant laws of the system of the priority right of tax revenue, conducted appraisal on the existed laws related,and analyzed major problems existed in the system of the priority right of tax revenue.The third part has put forward some assumptions on the legislation of the priority right of tax revenue, to minimize the confrontations when the priority right of tax revenue overlaps other rights, and thus for the perfection of the priority right of tax revenue in our country.