摘要
《税收征管法》第四十五条规定先发生的税款优先于其后成立之担保物权,这一规定有碍于交易安全与交易效率,并将对行政执法效率产生消极影响,交易安全亦代表了一种公共利益,应予保护。《税收征管法》相关规定应予修改。
According to the regulations set by item 45 in Taxation Act, the tax collected previously is superior to the guarantee property right happened thereafter. I hold that this regulation is against the security and efficiency in trading, and it has a negative effect on the efficiency in the administrative execution of law. Trading security represents a kind of public interests, and hence should be protected. So in this paper I propose that some relevant regulations in Taxation Act should be amended.
作者
杨鹏
Yang PengNanjing University, Nanjing,Jiangsu 210093
出处
《彭城职业大学学报》
2004年第3期27-28,36,共3页
Journal of Pengcheng Vocational University