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为了保障税收依法征缴,防止税收流失,各国法律都规定了多种措施,税收优先权便是其中之一,它使税收处于优先受偿的法律地位。《中华人民共和国税收征收管理法》(以下简称《税收征管法》)亦规定了税收优先权制度,明确了国家征税权力与其他权利并存时的清偿顺序。本文对我国法律中有关税收优先权的规定进行了分析,提出了其中存在的问题以及其完善措施。
In order to guarantee tax collection in accordance with the law and prevent tax losses, various laws stipulate various measures. Tax priority is one of them, and tax revenue is given priority in the legal status. The Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) also stipulates the tax priority system and clarifies the sequence of payment when the state’s taxing power coexists with other rights. This text has carried on the analysis to our country law about the tax priority right stipulation, proposed the existing question as well as its consummation measure.