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1、developmentprocess,butitcanbeseenthattheexistenceofsignificantvalue,becausealegalsystemifthevaluedoesnotexist,thenitwillneverbethepeopleattention.Thereasonforconcernaboutthetaxprioritysystem,animportantreasonisbecauseoftheimportanceoftaxrevenue,taxationandeconomicactivitiesasinsep
2、arable,andthenationaleconomyinthepublicprovisionofpublicgoodstothecommunitythemostimportantsourceofincome,Thisisalsopartoffinancialresourcesfromtheprivateeconomyisthemaindistributionresultsinthemarket,therefore,thetaxistocontactthepubliceconomyandprivateeconomyofthebridge.Therefor
3、e,aclearrealizationoftherighttypesofwhatispreferredandwhatisbad,thepriorityissueswhichisrelatetothetax.Therefore,thepriorityofthetaxsystemhasevenmorepracticalsignificance.whichrelatetothetax.researchthetaxprioritysystemhasapracticalmeaning.Thisarticleincludesfiveparts,namely,theta
4、xdebtoftheoreticalanalysis,thereisneedforprioritysystem,thelegalanalysisofthetaxprioritysystem,thetaxprioritydevelopmenttrendsandChina'slegislativesystemofthetaxprioritystatusandlegislativeproposals.Thefirstpartdiscussesthetaxdebtoftheory.Themostimportanttaxprioritysystembasedonat
5、heorythatthedebtoftheTheoryofTaxationandtheestablishmentoflegalrelationswillbeinterpretedasthetaxclaimsandliabilities;ithasbrokenthetraditionaltheoryofpowerrelations,saidfromthePerspectiveofanewtaxrelationship.Thenatureoftherelationshipbetweentaxlawscholarshavebeenlong-standingdis
6、pute,accordingtothedifferenttaxlawsandrelationsbetweenobjectsasthetaxlawsqualitativerelationshipbetweenthegradualemergenceofthetaxauthorityandtaxdebts,saidthatthetwocomplementeachotherandcompromise,whichfortaxlawthedevelopmentofrelationsinthetheoryandpracticeoftaxationinthesuccess
7、fulrealizationofpositivesignificance.Meanwhile,theintroductionoftheclaimsandliabilitiesofpublicpowerisverystrongrelationshipbetweenthetaxlawisrealisticandreasonablenature.Tothedevelopmenttrendofmodernlaw,publiclawandprivatelawisnotcompletelyisolated,Moreover,duetotheallocationofth
8、erevenuewithincome,allocationofre