On The Legislation Perfection Of Tax Priority

As an important part of national fiscal revenues, taxation plays an extremely important role in the protection of the national normal operation and the realization of public interests. Taxation is a major part of the modern market economy. In order to ensure the collection of tax,and prevent the loss of taxation, many countries have adopted legislation to regulate the taxation priority.The taxation priority seeks the priority of repayment in the legal status for tax. However, along with the development of society and the change of the legal,the general understanding of the taxation priority took a great change. Meanwhile, the existing legal system has several legal issues, such as the legislative provisions stated too general, the conflicts existed between the relevant provisions of law. Thus, we need to rethink for a while and improve the taxation priority.As a substantive right of the public law, the taxation priority has its own superiority of repayment compared to other rights. It will be of important significance to the development of the national economy and society no matter from either angle of natural science or reality. While, now the legislative provisions stated too general, and the conflicts existed between the relevant provisions of law. The author suggests that several revisions should be made to improve the taxation priority. Firstly, we should further refine some relevant provisions of the taxation priority, including creating the prerequisites and range to execute such right, defining the subjects of the right, and specifying the exercise time standard. On the other hand, we should take the internal and outside efficiency into consideration, aim to solve the validity conflicts of the taxation priority.