Research On The Civil Execution Tax-Related Conflict

In recent years, the civil execution of tax conflicts have occurred. In the judicial practice of tax conflicts are two: first, in a non-bankruptcy situation, there is no consensus on the tax priority in the civil execution process, second, the behavior of the debtor taxes tend to impede the registration of real estate ownership change. Tax related conflict will not only impede the execution of a program, enforced the judge to coordination between the creditor and the tax authorities, more easily lead to disputes, forcing creditors filed a new lawsuit. The causes of civil execution of tax conflicts, both the lack of legislation, and the problems in law enforcement. In response to these circumstances, in theory, research in the field of substantive law and procedural law lacks cohesion. For a discussion of substantive law, procedural law scholars not to be concerned about and respond. In procedural law study, the priority for the overall problem is common in discussions to participate in the distribution, but only a few scholars priority involve discussion of specific pick, and the discussion is relatively brief.Therefore, this article will discuss areas of substantive law and procedural law of the priority areas of legislative model for discussion participation distribution system combine to demonstrate the establishment of priorities in the overall execution of the program legitimacy,and to link the concept of tax "tax service " the change in the tax priority after bad case of other priorities, explore reasonable civil enforcement of tax-related conflict resolution.Addition to the introduction of this article is divided into five parts.The first part is to ask questions. Through two cases leads to the civil execution tax-related conflicts that exist in the tax repayment priority sequence different situations and hinder change of registration taxes, and based on this legal issue to be analyzed.The second part is the civil execution of tax-related causes of civil conflict analysis.Mainly from the legislative loopholes and administrative rights in the implementation of the expansion of the two aspects to analyze the causes of civil execution of tax conflicts.The third part is the civil execution conflict to resolve tax-related legal basis. Mainly from the two aspects of the necessity and legitimacy to the legal analysis of the civil enforcement of tax-related conflict. I think because of our legislative priorities selected dual "German model", so the content is generally priority to the provisions in procedural law, but also because of our limited Bankruptcy take, it is necessary to develop the priority pick in the program participate in the distribution.The fourth part is the civil execution of tax priority pick. Based on the case of the tax base has shaken the theory of priority, the priority of tax legislative trends gradually weaken,specifically to discuss the tax priority in comparison with other priorities of priority of payment on the rear should be inferior to other priorities.Fifth part based on the above discussion, proposed to solve the conflict civil enforcement of tax-related specific programs, namely participation in the development of rational allocation priority pick, at the same time improve the tax law specifies, and excludes the "after tax,to issue ownership certificates ".