Tax Priority System Is Perfect

As an important pillar of national finance,tax to the market economic development,stable social order and national efficient operation of the machine has a pivotal role.In order to guarantee the stability of the national fiscal and tax,tax on the order of priority over other claims has been recognized by most countries in the world.Therefore,the tax administration law of the People's Republic of China(hereinafter referred to as the tax administration law)added article 45 revision in2001,which was established in the field of tax priority system down.However,society is always changing,however,and the rule of law concept is also in constant update,while the related provisions on tax priority system is stay the same.The current tax priority system currently appeared such as the fuzzy general law and relevant laws and regulations are not unified,many problems of the current tax priority system have emerged.Such as the ambiguous legal provisions,and relevant laws and regulations which are not unified.These problems are warning signs for pressing perfection of tax priority system is imminent.Tax priority system in our country at present mainly exists in the administration of Tax Administration Law,the Enterprise Bankruptcy Law and other relevant laws.Based on the provisions of article 45 of the Tax Administration Law as a breakthrough point,combined with the application of the tax priority feedback from social practice situation,feedback coming from the application of the tax priority in social practice situation,this article,drawing lessons from domestic scholar's related works and foreign system of relevant laws and relevant foreign legal system,put forward reasonable suggestions for filling the holes of tax priority system and improving the system of fiscal and tax law.