评我国税收优先权之规定

On the Regulations of Chinese Tax Priority

税收优先权作为保障国家征收税款的一个有力手段在各国的税法中都有所体现。我国新税法中也首次规定了该制度,但由于立法技术的粗糙及利益的考量,在保护公法权利的同时,不可避免地侵犯了私法上的权利,这时税收优先权的规定就显得很不合理。立法机关应限定税收优先权的行使,确保私权不受侵犯。

The tax priority as a guaranteed act that the revenue can be levied is in tax law in many countries. The system was stipalsted firstly in Chinese new tax law, It protects the public law rights, but at the same time, it infringes upon the private rights inevitably, because of the flaw of the legislative technique and the balance of the interests. As a result, the stipulation of revenue tax priority appears unreasonable. The legislature should limit the enforcement of the tax priority and protect the private rights from invasion.