| Tax revenue as the foundation of the state,for the collection of production and an important function of social redistribution,are the important foundation for normal operation of the country,and the realization of the tax is different from general creditor’s rights,there are national force as a guarantee,so in order to ensure the tax was eventually fully implemented,to make the state machine can be running smoothly,Therefore,every country has a tax priority system to give priority to tax and other claims in the realization,and the ultimate purpose is to guarantee the stability of tax sources.Since 2015,with the transformation of the whole industry in China,many enterprises in the real economy have entered a long road of reform.The outbreak of corporate debt is accompanied by the accumulation of enforcement cases.In enforcement cases,involves the person subjected to execution in the process of operation and in the enforcement process,because of the auction and the tax payment and the person subjected to execution in the business owed tax creditor’s rights in the process of how to participate in distribution problems in civil enforcement procedure,and also is the problem of tax claims priority because the judicial sale tax creditor’s right.These two problems have always plagued tax authorities and judicial organs because of the lack of clear legal provisions.Such a situation is easy to lead to the failure of creditors,judicial departments,tax authorities,debtors and buyers of real estate judicial auction in a stable procedure in the civil enforcement procedure.On the other hand,it leads to the suspension of the civil enforcement procedure;on the other hand,it leads to the unsettled old cases and the new cases,the backlog of cases is excessive,the rights and interests of the parties can not be protected and the judicial resources can not be used reasonably.Mainly displays in the first,the actual tax authorities in the procedure of civil enforcement of administrative power and the judicial jurisdiction conflict,real estate buyer for participation in judicial auction may take tax risk in the dark,after the tax authorities for judicial auction real estate mandatory must pay taxes to register transfer,Tax priority fails to clearly distinguish and stipulate the priority of tax generated by daily operation and the priority of tax generated by judicial auction,which has caused potential hidden trouble and threat to the judicial efficiency of the country and the security of tax.This kind of judicial status is mainly because there is no clear tax priority system of complete legislation to guide;Secondly,there is a lack of inter-departmental coordination on tax issues between tax authorities and judicial organs.Finally,because the real estate buyer does not know enough about the tax information of judicial auction from the perspective of judicial auction,the court has not actively publicized enough to the buyer at present.Abroad inspired the current tax priority system of regulation,we can absorb their advantages,from three aspects to achieve the construction of the tax priority system of our country,first of all,from the legislative level in substantive law and procedural law tax priority to build two dimensions,second in the administrative department and judicial department in the interaction of law enforcement and judicial process to carry on the system construction,Finally,it innovative puts forward the need to strengthen the court’s tax risk publicity in the judicial auction link,fully remind buyers of the possible tax risks,do due diligence disclosure,so that buyers can fully anticipate,so as to jointly complete the construction of China’s tax priority system from the three levels of legislation,law enforcement and justice. |
