On Priority T Of Tax

Priority system for the protection of national tax financial smoothly as civil security interest as security for the claims of creditors of great significance. Tax preservation tax system as a priority in many countries has been confirmed. Relationship between tax law is public law claims and liabilities, although the tax credit has a commonality with the general claims, tax claims with the general claims but there is a fundamental difference. Tax the exercise of public authority priority extension, and the priority of secured claims exercise is to achieve the performance of private rights.This subject is divided into five chapters, focusing on analysis of the effectiveness of the tax priority conflicts and solutions, in order to facilitate proper understanding and application of the law, the legal relationship between the different rights protected under the sub-optimal sequence of a basic sort, priority for the tax applicable to the confusion encountered in providing a solution ideas and legislative proposals.The first chapter, and research Research the meaning and purpose. By the definition of priority and type of tax, scope, set up, the legislative style of study abroad to learn the forefront of tax research priorities and issues. The purpose of the tax priority of the final balance between the rights of different interest groups, to achieve legal equality, efficiency, order and security value.The second chapter, the tax concept of priority and scope. The concept of priority through the tax, the introduction of the basic characteristics and properties, revealing the tax priority of security interests in nature and with other priorities, compared with particularity. Priority is generally divided into general revenue and special priority to two types of priority for debt, interest, late fees and so on.Chapter Ⅲ, the value of the tax priority. By the value of the tax priority of justice, order value, efficiency, value and security value of the analysis, the present value of the tax basis of priority and priority claim on the basis of justice. The effectiveness of the tax priority conflict, the value of which provide a theoretical basis for priority protection.Chapter Ⅳ, the tax priority exercise program. This chapter from the perspective of procedural justice, tax priorities, discusses the tax priority of the exercise conditions, including the right of the eligibility of tax, the tax credit expires, to determine the amount of tax and tax repayment claims and general claims were not. In addition, the tax priority use of the exercise of public authority itself, then the priority needs of the tax on the exercise of legal regulation, detailed analysis of the tax priority of the exercise of exercise of time constraints and limitations.Chapter Ⅴ, the tax effect of the conflict and resolve priority. This chapter is full of the core content, specific discussions between the tax priority, priority tax claims and general, between the tax between priority and secured claims and priority tax between priority and effectiveness of civil conflict and solution.