试论我国税收优先权制度的改进与完善

Discussion on the Improvement and Perfection of Chinese Taxation Priority System

我国新《税收征管法》首次规定了税收优先权,这是我国立法上的一大突破。介绍了设立税收优先权的必要性,分析了我国税收优先权制度存在的主要问题,从税收债权与私债权的协调、对税收优先权的限制及其公示的强化等方面提出了完善我国税收优先权制度的构想。

The <the Law of Tax Collection and Management> issued in China recently defines the taxation priority for the first time, which is a big breakthrough in our country's legislation. This paper introduces the necessity of setting up the taxation priority, analyzes the main problems existing in our country's taxation priority system, and puts forward the blueprint of perfecting our country's taxation priority system from aspects of the coordination of the tax creditor's right and private creditor's right, the restriction of the taxation priority, and the intensification of the public demonstration of the taxation priority, etc.