我国税收优先权的立法检讨

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1、制度弊端，例如违背公示公信原则，损害善意第三人利益，增加交易成本，阻碍融资渠道等，由此得出要弱化税收优先权的立法完善思路。第三章从平衡公私利益的角度出发，借鉴其他国家立法经验，探讨了税收优先权与普通债权、担保债权以及民事优先权的顺位问题，并提出了完善税收优先权制度的具体措施。通过研究，本文得出以下结论：近期目标是修改《税收征管法》第45条的规定，取消税收债权对担保物权的优先，在建立税收公示制度的前提下，保留税收对普通债权的优先，以及破产程序中税收对普通破产债权的优先。在制度设计方面，针对上述立法不周，笔者分别提

2、出了六方面完善建议，希望对我国税收优先权制度的发展有所裨益。就长远来看，笔者还是主张彻底废除税收优先权，但需要继续进行深入研究，这也是笔者今后努力的方向。关键词：税收优先权，立法检讨，价值争议IITitle：LegislativeReviewonTheTaxPriorityMajor：JurisMasterName：CaoHongliSupervisor：ProfessorYangXiaoqiangABSTRACTAsanimportantsourceofstaterevenue，TaXplaysavitalr

3、oleinensuringregularnationalworkandrealizationofpublicinterest．ForthepurposeofpreventinglOSSoftaxrevenue．multiplemeasureswereestablishedbymeansoflawstoguaranteemattaxWasfullypaidintimeineverycountry．OneofthesemeasureslStaxpriority,whichmeansafightofpriorityf

4、orrepa)rmententitledtothetaxdebtor’Sinformsoflaw．InOurcountry,taxpriorityWasformallyestablishedinAdministrationofTaxCollectionrevisedin2001．providingguaranteefortaxcollection．However,AsitWasroughlyoutlined，withsystemincomplete，relativerulesconflictingandcont

5、entindistinct．itWasdeviatedwhenappliedandcomprehended．Besides，duetobreakingtheprinciplesinequalityofcreditor’Srights，aswellasrealrightsofpledgeandsocialcreditsystem．taxprioritymakeanimpactonthesecurityoftransactioninprivatelaw．劢Hs。thevaluepositionoftaxpriori

6、tyshouldbeadjustedaccordingtothedevelopmentofeconomyandthealterationofsocialidea．Onthebasisofsuchabackground，thisarticlefocusinhowtoimprovecurrentle粤slation．ThisarticlemainlYappliesmethodofcomparativeanalysisanddocumentaryanalysis．Itcontaiasthreechapters．The

7、firstchaptersummarizesthecurrentsituationoflegislationintaxpriorityandreviewstheissuesuchasconflictionamongrelativelaws．irregularitiesinsystemofpublicity,ambiguityfortimeandscopeofwieldingpower,uncertaintyof1awsuitpositionoftaxauthoritiesandobscurityoflegalo

8、bligation．ThesecondchapterdiScussesthecharacteristicoftaxpriority,consideringitasaindependententityofarighttypicalofdebt．Onthisbasis，weexaminetheoriginalintentionandweaknessofthelegislationontax