Study On Right Of Priority For Taxation

Tax revenue owns the reputation of"the artery of a nation"among scholars. Its importance to a nation is self-evident. Tax revenue and tax law always come together and correspond to each other. The adjustment field of tax law, closely related to the adjustment of all kinds of law, expands with the expansion of the social economic fields which tax revenue involves in. Thus, the problem about the relationship and coordination among tax law and all kinds of rights under the protection of other laws appears.First, the basic theory analysis on tax revenue priority system arrangementAs the public law creditor's rights, the administrative attribute of tax creditor's right are also containing the factor of governmental behavior intervention. For the balance of public interests and private interests, tax revenue was positioned to three aspects: First, the tax revenue relation is one kind of creditor's rights-debt relation. Second, the tax revenue relation is in one kind of public law relations. Third, the tax revenue is the first time confirmation to the personal legal entity.Nowadays, economic activities have become more and more complicate. Therefore, it is general to see such a situation that the identical corpus simultaneously owns many kinds of debts or many corpuses simultaneously enjoy the creditor's rights to the identical corpus. Under the situation of many creditor's rights existing simultaneously, whether these creditor's rights are recompensed in an identical order or successively directly relates to every creditor' rights and the benefit, directly embodies the legal objective, the value as well as the legal benefit coordination protected by each kind of law.The legal value refers to the inherent value of the law itself, which are embodied in the law character and legal means, such as the special adjustment mechanism, protection mechanism and procedure mechanism, etc, and satisfies the society and individual law needs. The tax revenue priority system should manifest the following legal value: Security value, Proportion value and Equality value. If the above three kinds of value orientation...