税收优先权之位序研究

On the Order of Tax Option

借鉴与参考日本和我国台湾地区的立法，解析税务机关强制执行程序中税收债权与 其他债权竞合之位序，及特殊税收债权与其他债权意合之位序；从立法技术的角度，提出一种 公私权益兼顾的位序排列方式。并对不属于税收优先权位序的税收债权之间竞合之位序问题也 作了尝试性的探讨。

Using the legislation of Japan and Taiwan for reference,the authors analyse the order among tax credits and other credits when they are in conflict in the procedure of enforcement by the tax authorities,and the order between specific tax credits and other credits.Then they put forward an order which gains balance between public and private rights from the technical angle of legislation.Finally,they discuss the order of tax credits, which don't belong in order to tax option,in order to get a better grasp of the connotations of tax option theory.