税收优先权制度的反思

The Reflection of Priority of Tax in Chinese Law

要确认税收是否优先于其他债权,必须权衡税收对社会的积极作用与对债权人的不利影响。显然,不同税种对社会生活具有的积极意义大小并不完全相同,对债权人利益的侵害程度也不完全一致,因此,现行税收优先权制度的存在依据是值得怀疑的,只有根据不同税种对公益与私益影响的权衡结果,建立区分税种的优先权制度,才同时符合民法的债权平等原则、经济法的适度干预原则和行政法的比例原则。

When decide whether the tax should be prior to other debts,we must weigh the benefit the tax do to society and the loss of other creditors.Apparently,different categories of tax have different influence on society,and differently harm the interest of other creditors.We should give different priority according to different categories of tax to conform to the principle of equally protection of debts in civil law,the principle of proper intervention in economical law and the principle of proportion in public law.