The Priority Of Tax Revenue System Research

The tax revenue priority system, which is quite new in China, still has many problems such as unsystematic theory and simple legal regulation. These problems make primary taxing authority hard to deal with concrete measures in practical tax administration. It not only increases social cost of complying with a law, but also brings about many sharp negative impacts.As far as the tax administration concerned, there are too much restriction between tax legalization and tax support means. The debt of tax revenue is different from the debt of the private law in legal quality, but they are quite similar in the forms of expression. Modern tax laws are searching the ways to protect the credit of tax revenue by private laws.The purpose,this paper studies the tax revenue priority system,is to improve and perfect our current theory system of the tax revenue priority and reduce the mistakes made by taxing authority in the course of tax administration. It designs and perfects the tax revenue priority from the aspects of condition, subject, object, procedure, deadline, open system, legal responsibility, aiming at establishing a new tax revenue system with more reasonable structure, more accurate content and easier operation and avoiding any violation or unsuitable tax administration.Based on the background, establishment, development and contract analysis on theory and present condition of tax priority system, this article applies the methods of examples analysis and comparison analysis, makes a deep study on both domestic and foreign advanced theory and experience of tax revenue priority. By combining public administration and tax laws, It attempts to analyze and evaluate the effectiveness of tax revenue priority and the deficiency in practice, puts forward a idea and suggestion to the priority of tax revenue system.