China’s Tax System Of Priority Research

Taxes are an important source of state revenue, tax occupies a pivotal position inthe fiscal revenue. Full and on time in order to protect the tax levy, many countrieshave established in the form of laws or regulations, the tax system of priority. The taxpriority system is mainly to solve the debt and the nature of the claims occur at thesame time when the nature of the tax collector, tax claims, in principle, should givepriority to the claims of other nature, so that the nature of the tax claims and otherclaims of the different nature in interests conflict, the provisions of the order of prioritybad distinction.April28,2001, China’s Standing Committee on the old "Tax Collection andAdministration Law" was amended, revised tax collection Collection andAdministration Law "Article45priority taxes for the first time made the appropriateprovisions. Article45clearly stipulates the tax claims and other property claimssettlement order tax administration, our country has a long-term and is of greatsignificance, but it provides for a more simple, there are still more loopholes anddefects.In reference to the large number of on the basis of the literature, starting fromseveral directions to explore China’s tax system of priority. First, start from the taxesthe theoretical basis of priority of the nature of the tax priority, the tax priority the typeand value of the tax priority system. This part is the theoretical basis of the full text.The second part of the start taxed Collection and Administration Law "revised" Article45on priority taxes, through the life of the related case, a deeper level of analysis ofthe tax collection system of priority tax practice issues, including the confirmation oftax analysis, analysis to priority of payment of the tax, the tax priority exercise programanalysis and the analysis of the effectiveness of the tax priority. This is the focus of thisarticle, is also China’s tax system of priority for the main reason of the proposition.Finally, the problems associated with defects in China’s tax system of priority, improvethe countermeasures China should first adjust the positioning of the priority of China’stax revenue, while the establishment of a unified legal system of tax priority, followedby the need to improve the tax priority right of publicity system, Finally, it should bethe order of the effectiveness of the system of tax priority, comprehensive arrangement.