论我国税收优先权立法的完善

On Perfection of Chinese Right of Priority for Taxation

我国税收优先权立法存在,相关立法不统一、税收优先权产生时间不确定、税收优先权公示制度缺失以及税收优先权与担保物权之间的位阶顺序规定过于简单等。我国税收优先权立法的完善,应建立统一的税收优先权法律制度,确定税收优先权的产生时间,建立完善、操作性强的税收公示制度及细化税收优先权与担保物权之间位阶顺序等。

There are many problems in Chinese Right of Priority for Taxation,such as disunity of related legislation,uncertainty of priority time,lack of public summons,simple order between Right of Priority for Taxation and real right for security.We should formulate unified Right of Priority for Taxation law,confirm the priority time,and establish feasible public summons system and specify the order between Right of Priority for Taxation and real right for security so as to perfect the legislation.