关于税收优先权问题的探讨

Study on the tax-levying right of priority

在我国的法律及税收实际工作中,违反税收优先权原则的情况屡见不鲜。这种现象反映出对优先权、税收优先权定义的误解和歪曲,为此,有必要从优先权的法律定义出发,对优先权进行分析,从而指明税收优先权的法律地位,并根据税收优先权的原则提出相应对策。

The present paper,analyzing the tax-levying night of priority on the basis of its definition,points out its legal position and suggests corresponding countermeasures in light of the principle.