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为解决我国现实经济生活中严重存在的欠税、逃税问题,自2001年5月1日起施行的新《税收征收管理法》第一次以法律的形式明确地提出了税收优先原则,这对于保障国家税收收入,纳税人正确履行纳税义务,税务机关履行征收税款的职责都具有重大的现实意义。同时,它在实施过程中可能产生的对交易便利、交易秩序和交易安全的妨碍也不容忽视。因此,税收优先原则受到了广泛的关注。
In order to solve the serious problems of tax arrears and tax evasion in the real economic life of our country, the new Law of Tax Collection and Administration, which came into force on May 1, 2001, clearly set forth the tax priority principle in the form of law for the first time To safeguard the national tax revenue, taxpayers correctly fulfill their tax obligations, tax authorities to perform duties of tax collection have great practical significance. At the same time, its possible obstacles to the trade facilitation, trading order and transaction security that may arise during the implementation process should not be overlooked. Therefore, the tax priority principle has received widespread attention.