Font Size: a A A

The Research On Tax Priority

Posted on:2012-11-15Degree:MasterType:Thesis
Country:ChinaCandidate:W W WangFull Text:PDF
GTID:2216330338954955Subject:Civil and Commercial Law
Abstract/Summary:PDF Full Text Request
Tax revenue as the country and fixed the main source of the country in order to achieve its functions, in accordance with the law, with the participation of political power distribution and redistribution of national income to obtain a form of revenue. However, revenue generated from the date of the tax revenue loss associated with the activities to be, always plagued the country's tax activities, affecting the country's political, economic and social stability and development. Therefore, to prevent loss of tax revenue in many countries the tax provisions in the law priority system so that tax is the legal status of priority for repayment. Meanwhile, with the constitutional democracy, rule of law, tax law and other advanced concepts of popularity in countries with higher levels of the modern rule of law, tax connotation, extension, and the eradication of such occurrence shall be bound by the law, the tax to make the country's interests and balance the interests of the people, both the normal and orderly operation to ensure that state and does not undermine the market's trading and stability of people's lives. In our power to bind the Government to protect the private right is the direction of development of the modern rule of law, which is the inevitable requirement of the rule of law. Areas specific to the tax law is concerned, on the one hand, tax collection should be standardized to ensure the smooth progress of the national tax collection, consolidating the country's financial base; the other hand, constraint enforcement powers of tax authorities and tax behavior, and strengthening the legitimate taxpayers protection of the rights and powers of supervision of tax authorities to prevent the imbalance of rights and interests. The emergence of the tax priority claims to break the civil law principle of equality, affecting the interests of a third party maintenance and transaction security guaranteed. In this paper, the priority of the current tax system defects, proposed to relocate the value of the tax priority, attention to equality and security of transactions, coordinating the contradiction between the tax priority legislative system, a clear priority of the publicity the tax system and improving our tax priority legislative system. This article is divided four parts. The first part, the priority system outline, through to the priority concept, the historical evolution, the nature carries on the summary to elaborate, carried on to the tax revenue priority's legal principle theory of law foundation searched analyzes. The second part, an overview of the tax priority, the part of the concept of the tax priority, nature and the national legislation were discussed, from the existing national legislation as a starting point, the current priority of the world, there is a tax situation in the major national legislation analyzed, and has been worth learning from China. Determine the meaning of the tax priority, extension, with the overall priority of tax knowledge and grasp. The third part, the effect of the tax priority. This is the core of this article, mainly involving the following issues: first, to establish and demonstrate the overall principle of priority. The overall principle of establishing priorities, the effectiveness of this tax priority is to solve the basic premise of the conflict. This section discusses the principles of the statutory priority of the principle of absolute priority benefit costs, debt service in proportion to the principle of chronological principles, general principles of special priority priority priority. Second, the effect of the tax priority is divided into internal effects and external effects, to explore the tax priority conflicts with other related rights and how to coordinate such a conflict. The fourth part of the priority system of tax deficiencies and improvement. This section analyzes the status and priority of tax problems, and as a starting point on how to improve China's tax priority system made some proposals in the hope of China's tax system contribute to the development of priority.
Keywords/Search Tags:the tax priority, priority, Tax claims, Security interest, Conflict effectiveness
PDF Full Text Request
Related items