Tax Priority Questioned

The privilege mechanism had originated from the ancient Roam Law and the taxation priority system mechanism is the model overseas tax revenue legislation product too. But now the economic and social lives have undergone dramatic changes in the domestic and international field, especially when the market economy and the rule of law idea have deeply accepted by the people. China has already accessed into the WTO and the old theories and concepts cannot fully satisfy the Chinese judicial practice, so we need to scan the surrounding Western country's tax law theory and practice in order to use for our country's legislation reference. The tax law, as the taxpayer rights protection law, plays a pivotal role in the modern democratic rule of law country. We should focus on the social entirety from the equal, justicial, efficient and effective angle. we should be concerned with the harmonious development of the society as a whole. Based on China's tax system and the credit system etc, we can only make progress one by one, but the elimination of the tax is an irreversible major trend. This paper is divided into three parts, including the introduction, the body and the conclusion.The first part is the introduction to the tax on a priority system background. This part briefly analyzes the revenue based on the priority of both the internal and external factors; the trend will decline to and fall while introducing the main features of this writing.The body of this article is divided into several parts as following:Part Ⅰ: The interpretation of the existing priority system. The author starts from the priority, the nature of the tax, the tax claims that the revenue from the nature of priority, and later introduced the system in the legislative status quo.Part Ⅱ: In this part, the author analyzes the pros and cons on both the advantages and disadvantages of this system value, and then drove the conclusion that its existence is better than not.Part Ⅲ: This part focuses on the concepts of change, the tax practice, and...