税收优先权初探

A Brief Study on Tax Priority

新修订的《税收征管法》首次提出了我国的税收优先原则,明确了国家征税权利与他种权利并存时清偿顺序。新规定对于保障国家税收收入将起到积极的规范作用,但应看到仍存在法律规定的不足及与其他法律制度的融合问题,需要进一步加以完善。

The principle of Tax Priority,introduced in the newly amended 'the Tax Administration Law' for the first time,clarifies the debt clearing sequence when the state tax collection and other entities all claim rights to the debt. The regulation sets a positive model in state tax collection while it leaves room for improvement owing to its own inadequacy and its interactive relations with other laws and legal systems.