| Finance plays an important role in resource allocation,economic stability and soci al stability in every country.Finance is one of the important means to realize national macro-control in the period of socialist economic transition.Taxation is an important part of fiscal revenue.Therefore,the tax priority is introduced in tax administration la w for the first time.Tax priority,as a legal concept of transplantation,has a relativel y complete legal system in developed countries,such as Japan,France,Germany,etc.However,relative description has only 45 words in the tax administration law.And ther e are some provisions in the Enterprise Bankruptcy Law,the Maritime Law,the Insur ance Law and other laws where the order of payment of taxes is mentioned.In fact,taxation management system is not perfect.In particular,the procedures a nd enforcement of tax collection have loopholes in the legislative level,which makes it difficult to implement taxation priorities and play a role in safeguarding finances.T he basis of this paper is to think about the implementation difficulties encountered by the tax bureau in Jiangbei District of Chongqing when they levy the debts owed by Feilipu firm.According to the search investigation,for lack of specific implementation rules etc.,when it is enforced against taxpayers to ensure tax priority,it is difficult fo r many local tax offices to promote smoothly.The article combines the obstacles and doubts of specific practice cases in the implementation process and discussed the relev ant issues in the implementation of tax priority in four parts.The first part is the fore word which introduces the source of the problem,the research background,the researc h method and the significance of the research and the research goal.The second part is the theory of tax priority and the institutional regulations in the implementation of protect tax priority at home and abroad.This part focuses on theorization,clarifying t he doctrine of the basic concepts,such as the different doctrines of the nature of taxa tion,the dispute over the existence of taxation priorities,and related legal systems,su ch as the different modes of implementing entities and regulations on tax priority and private law at home and abroad,the legal procedures for the implementation of taxat ion in foreign countries,he legal procedures for the implementation of taxation in foreign countries,which can use for reference by combining with the loopholes in the practice of China.The third part puts forward the main problems encountered in the i mplementation of tax priority,combining with the practice analysis,which leads to the main reason for the implementation of the dilemma.This part is mainly divided into three levels: The first is the issue of the effectiveness of tax priority,mainly expoun ding the relationship between the effectiveness of tax priority and the effectiveness of execution and the effect of the public announcement system on the effectiveness of ta x priority enforcement.Second illustrates the conflict between the seizure and the judi cial seizure,when enforce tax authorities to guarantee tax priority and timely compens ation.The third is the conflict between the tax priority and the civil credit.The above three aspects are also the more prominent problems encountered in the implementatio n of tax priority.The fourth part mainly combines the analysis of previous theoretical and practical problems,tries to improve the system of tax priority,and mainly focu ses on solving the dilemma elaborated from the third part by norms of legal procedur e,the assistance and coordination of administrative and power of judicial execution. |
