Study On The Case That Local Taxation Bureau Of Wuyi County Claims Tax Priority

Tax priority is about national finance income whether Treasury timely and adequately,and about the creditor's rights and interests of market subject,realize national tax benefit and the market main body is very important for the balance between creditor's rights and interests In the tax administration of the People's Republic of China Article 45 the provisions of the tax priority,and the tax administration of the People's Republic of China specified in the detailed rules for the implementation of tax preference application situation,neither how to exercise the tax preference for tax authorities to set up specific rules,no late fees to taxes priorities are clear rules Claims such as Wuyi County Local Taxation Bureau tax priority,Wuyi County Local Taxation Bureau through the proposed allocation scheme and scheme v.raise objection to the court that the tax priority,and the court of final appeal is that of execution court not to Wuyi County Local Taxation Bureau tax should be included in the scheme of the behavior execution behavior,rather than scheme,initiate a scheme objection proceeding is program error Advocated in this article,through the Wuyi County Local Taxation Bureau tax priority case analysis,elaborated the tax authorities to implement tax priority in several ways,and how to use legal safeguard the realization of the tax priority,think the tax fine for delaying payment should be as ordinary creditor's rights of tax.Apart from introduction and conclusion,the article is divided into three parts:Part I: Case description and claims disputes this part introduces the Wuyi County Local Taxation Bureau tax priority in the basic facts,and according to the complaint,the defendant's plea and jinhua city wu jinhua city intermediate people's court of the people's court referee keynote concludes the controversial focus of the case including:Wuyi County Local Taxation Bureau initiate a implementation scheme objection proceeding whether belong to programming errors,jinhua wu district people's court to deduct the deposit ownership,whether the case should be suspended execution procedures into bankruptcy proceedings,the case can tax creditor's right to seek preferred paymentsPart II: The legal analysis of the objection of court execution behavior itself,scheme is the scheme of distribution ratio sequence etc.And put forward objection to deduct the amount to the execution court account deposit not change the ownership ofproperty,remain the property of the person subjected to execution,after court accepts the bankruptcy petition,the property shall be listed as bankruptcy debt,tax creditor's right is the priority of compensation with the claim,can give priority to the ordinary creditor's rights paidPart III: Case Revelation and Related Thinking.This part summarizes several ways for tax authorities to realize tax priority in non-bankruptcy procedure and bankruptcy procedure,and gives opinions on the order of compensation of tax delay charge.