On The Application And Limitations Of Tax Priority In Civil Enforcement Procedure

At present,in the practice of civil enforcement,how to enforce the civil priority of tax priority,especially the conflict of security rights? How should we coordinate the conflict between the judicial power of people's courts and the power of tax administration in tax departments? The imperfection of legislation directly leads to the dilemma of how to apply tax priority in civil enforcement practice.In theoretical research,we should clarify the concept of tax priority,the scope of application,the time of generation,and the priority of compensation.In judicial practice,we should consider the protection of the interests of the participants,the direction of the execution effect to the main body of the market transaction,and the specific connection between the people's court and the tax authorities when solving the tax-related issues in the execution procedure.Proper handling of the above issues will not only balance the protection of the public interest in state taxation with the protection of private law rights and interests of individuals engaged in market transactions,but also safeguard the authority of civil justice and the seriousness of legal application.It also has positive practical significance to promote the comprehensive solution of various social problems in the period of social transformation.From the perspective of analyzing the concept of tax priority,this paper examines the difficulties in the application of tax priority in the implementation process,explores the deep reasons behind it,and reviews the legal basis of tax priority.Starting from the development trend of weakening the priority of tax claims,it compares the effectiveness with other civil priorities,and combines the beneficial experience of the application of extraterritorial tax priorities,in order to find a way out of the tax dilemma in the implementation practice.This article is divided into four chapters.The main contents of each chapter are as follows:Chapter ?: the definition and nature of tax priority,and analysis of the legal basis for the existence of tax priority,for the following review and analysis as a basis.Chapter ?: explains the conflict between tax priority and other civil priority,analyzes its deep causes,questions and criticizes its legal basis,and provides legal basis for solving the tax related issues.Chapter ?: enumerates,compares and analyzes the case of tax priority in extraterritorial legislation and its application,and points out that tax priority tends to be weakened and the reasons,so as to find out the experiences and practices that can be used for reference in solving tax-related problems in civil implementation practice in China.Chapter ?: First,we compare tax priorities with civil priorities,especially security interests,and then we clearly resolve the basic principles that tax issues should adhere to,so as to improve the basic tax law.The author puts forward some concrete countermeasures to properly solve the conflict between tax claims and civil claims.