浅议税收优先权及其法律保障

Discussion on Taxation Preferences and Safeguards by Law

《中华人民共和国税收征收管理法》(以下简称《征管法》)第45条确立的税收一般优先权以及其他一些法律法规中有关税收清偿顺序的规定,为税收优先权的实现提供了法律保障。但是现行法律对税收优先权的规定还存在一些问题需要解决。针对我国法律设定税收优先权的根据,现行法律对税收优先权的保障方式、存在的漏洞、法律冲突及其解决思路作简要的探讨,以期对进一步完善税收优先权法律制度提供参考。

The general taxation preferences established by PRC Law of Administration of Tax Revenue Collection （hereinafter referred to as ＂the law＂） and the provisions concerning the taxation payment order in some other lams and regulations provide legal guarantee for the implementation of preferences, But there are still some gaps to fill in within the Law. This essay gives some discussions on the means of safeguards, the omissions within the Law, the conflict law and approaches to resolution, for reference of further perfection of the relating laws.