Tax Priority Issues Related To Research

《The Law Of Levying And Managing Of Taxes》(2001 ) of our country introduced the concept of priority to the taxation law for the first time. Priority is the typical civil rights, and an import system of guaranteeing the civil creditor's right. The establishment of the priority system of the taxation is an important behave that our country regards the right of the taxation as creditor's rights. Tax priority is setting up a kind of right in "theory of debt of the taxation". According to regulations of "《The Law Of Levying And Managing Of Taxes X 2001》", the country has already quoted the theory of civil creditor's rights in the right system of the tax, have emphasized "having priority" of tax revenue. Priority is to proportion the profit, based on the need of tax revenue get stronger guarantee.Tax priority is a new concept to the taxation law; there are no means and method suitable for carrying out in the current law system. We regard tax rights as a kind of creditor's rights, and practicing it in administrative enforcement procedure and civil economic behavior, that have brought far-reaching influence on the economic order and commerce habit. The taxation bureau doesn't know what course to take. These questions could not be separated from that tax priority lacks supporting of logic foundation and legal principle, so we have realistic urgency for the theoretical research of tax priority.Tax priority is the subject of this article. On bases of referring massive datum, research achievement, periodical and books both at home and aboard, through coordinating the relationship between tax and money right of claim, researching flaws and consummate suggestions that the tax priority had, it provides a reasonable thought for holding the 45th spirit of《The Law Of Levying And Managing Of Taxes》correctly.This article has four parts on base of the above understanding,First part: the introduction of tax priority. It introduces mainly the basis theory about priority of tax revenue, including definition, important condition of establishment, and the necessity of setting up tax priority that includes commonweal and risk reasons. This part elaborated chiefly the important condition of establishment and the necessity of setting up tax priority.Second part: the research of tax priority's order. It analyzes the order of tax revenue creditor's rights and each creditor's rights, including the position of tax priority and ordinary creditor's rights, the position of tax revenue creditor's rights and guarantee creditor's rights, the position of tax revenue creditor's rights and other public law right of claim.The third part: the exertion of tax priority. It analyzes the main executive body and object of tax priority, the executive method of tax priority, the relations of coordinating tax priority system and other tax systems.The fourth part: the flaws about tax priority and the suggestions of perfecting tax priority in our country. This part is an emphasis of this article. It analyses flaws about tax priority in system and on practice, proposes suggestions about consummating tax priority in our country.