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Research Of Our Country’s Tax Priority System

Posted on:2015-10-31Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhangFull Text:PDF
GTID:2296330452456417Subject:Law
Abstract/Summary:PDF Full Text Request
As the important part of national financial revenue, tax, is the national fiscal revenuesources of funding and public interests, the actual situation of Chinese society, forexample, the central fiscal deficit year after year high fatigue, and regulation tax prioritysystem embodies the urgent needs of the situation and policy, is an important part ofmarket economy in our country. But tax loss from the date of taxation is always plaguedthe country’s tax activities, affecting the stability of the country’s political, economicand social development. Tax priority system as an important to ensure the smoothimplementation of the tax law system, in order to reduce the tax creditor’s rights anduncertain factors in the process of game between real rights for security, guarantee thestability and balance of national revenue, achieve the goal of essentially improve tax,thus occupies an important position in the whole system of right of priority, verytheoretical research value.This article includes four chapters, the first chapter puts forward the implication ofthe tax priority and the domestic and foreign legislation style, understand commonpeople generally think of tax priority is beyond doubt for tax priority protection, socialpublic interests this deserves priority implementation, so as to meet the desired valuetendency. However, with the development of social economy, people for theunderstanding of the tax priority system produced a significant change, the value of theexpected trend has changed. At the same time, the current the system have appearedsuch as unclear legislation system and value tendency need to adjust the many problems,such as this situation, for the tax priority system will prompt us to rethink and beperfected. The second chapter the paper also discusses the priority system overview andthe tax preference and the relationship between the three kinds of real rights for security,it’s a tax priority with the ordinary creditor’s rights stipulated in the civil law between coordination and applicable. The third chapter expounds the legislation situation anddefects of tax priority system in our country, summarizes the part about the tax prioritysystem defects need to be improved, such as producing the timing of the outstandingtaxes difficult to grasp, the related legal norms of excessive abstraction, publicitysystem is not clear in the tax preference, the main body of legal liability is not clear, andso on, these shortcomings are to be in closer to perfect. The fourth chapter in view ofthe discussion above defects encountered in the process of tax priority system in thelegal practice in our country related issues. Also includes the cohesion of different legalprovisions and the specific problem, among the many branches of law in China, theregulations on creditor’s rights priority is many, the tax priority with other sectors in theprovisions on priority on the system how to join in, and the problems of how to operateon the applicable law. Here are our the other legal provisions on priority and tax priorityrules are compared, and the analysis of the specific and processing put forward concreteopinions about the differences.
Keywords/Search Tags:Priority, Ordinary creditor’s rights, Tax creditor’s rights, Real rights for security
PDF Full Text Request
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