Research On China’s Tax Priority System

Under the background of advancing the modernization of the national governance system and governance capacity,the modernization of taxation governance has become the focus of tax reform.In order to realize the modernization of taxation governance,in addition to strengthening and improving the taxation entity law,it is also important to regulate the taxation procedures and ensure that the state’s tax revenues are timely deposited.The tax priority system has substantial significance for safeguarding national tax revenue.Therefore,the author tries to use this as an entry point to sort out the legislative and judicial aspects of China’s tax priority system,and find out the shortcomings of China’s tax priority system,and proposes perfect suggestions.The full paper is divided into four parts(excluding the introduction): the first part of this paper defines the tax priority system,mainly discusses the connotation and nature of tax priority,and lays a theoretical foundation for further elaboration.The second part of this paper is the legislative status and judicial predicament of China’s tax priority system.It sorts out the laws and regulations of China’s tax priority system,especially the case of judicial practice.The prioritization of taxes and security interests and typical problems in the execution process.The third part of this paper is the study and reference of the extraterritorial tax priority system.It mainly introduces the development status of the tax priority system in the United States,Japan and Germany,and proposes the enlightenment on the relevant aspects of the tax priority system in China.The fourth part of this paper is the perfection proposal of China’s tax priority system.This part puts forward some suggestions from three aspects: standardizing the applicable conditions of tax priority,clarifying the priority order of tax settlement,and strengthening the connection with the court execution procedure.