On The Perfection Of The Legal System Of The Priority Right Of Tax In Our Country

Fiscal revenue is the economic basement of government operation,and tax is the main source of the fiscal revenue by government in our country.Its importance is self-evident.Within the demand of ruling the country by law and administrating tax by law,it is meaningful to construct a comprehensive and sound tax priority system.In the Law of the People's Republic of China on the Administration of Tax Collection passed on April 2004,it is the first time that had regulated the tax priority,which not only completed the tax law system and provided a legal basis for law enforcement agencies,but also shock those tax payers with tax evasion by exploiting legal loopholes and reduce the leak of tax revenue.Unfortunately,the current theoretical analysis of tax priority in our country are still insufficient,as well as the loopholes in real enforcement.That is the reality meaning for a deeper study on tax priority system.In this thesis,the discussion of tax priority has been divided into four parts.In the first part,introduction,it introduces the background and meaning of this topic,how the thesis is constructed,the innovations and the disadvantages of the thesis.The literature reviews is also been discussed in this part.The second part is most about the tax priority system,including the conceptions of tax priority,and the necessity of the tax priority system in our country.The third part talks about the practice of tax priority in the country.Based on the current situation of the tax priority,the thesis analyses the problems that arose during the legislation and operation,mainly in the confliction of public and private interest,the logical chaos of regulations on tax priority order caused by different laws,the fact that the tax arrears publicity system has become a mere formality,the confliction between tax priority and security interests,last but not least an unclear responsibility of legal subjects.In the fourth part,the improvement of the tax priority legal system has been discussed.As a essential part of the thesis,it proposed relative ideas which include accelerating the speed of legislation in the basic law of taxation,specifying the time/scope/subjects of the tax priority system,coordinating the conflicts with relative laws,and sorting the force of tax priority based on the social state and tax situation.Further steps would lead to a more perfect public notification system into real enforcement and a more clear responsibility of the both side of law in legislation,which would certainly benefit the tax priority system in our country.