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在我国,虽然已初步建立起税收优先权制度,同时破产清算制度也在逐渐规范中,但破产清算中的税收的清偿情况仍然不容乐观.面对税收优先权在破产清算中处于不利地位的现状,需要继续通过法律和实践手段加以规制,维护税收债权人的权利,保护社会经济秩序的正常进行.
论破产清算中税收优先权保护的完善
【摘 要】
：
在我国,虽然已初步建立起税收优先权制度,同时破产清算制度也在逐渐规范中,但破产清算中的税收的清偿情况仍然不容乐观.面对税收优先权在破产清算中处于不利地位的现状,需要
【机 构】
：
浙江工商大学
【出 处】
：
法制与社会
【发表日期】
：
2013年31期
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