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我非常喜欢贵刊“银行法务”栏目,每期必读,受益颇丰。对于贵刊2015年第14期《建设工程价款优先受偿权与抵押权冲突下的银行权益维护》及第19期《一纸声明真能安全无忧?》这两篇文章,我通过学习并查阅一些资料,认为还有一种情形需要注意,即税款优于抵押权实现的风险。《中华人民共和国税收征收管理法》(2015年修订版)第四十五条规定:“税务机关征收税款,税收优先于无担保债权,法律另有规定的除外;纳税人欠缴的税款发生在
I really like your magazine ”Bank Legal Affairs “ section, each must-read, benefiting quite good. For your article in 2015 No. 14 ”Construction Bank priority right to compensation and mortgage rights under the protection of bankruptcy rights“ and No. 19, ”a paper statement really safe and worry-free“ these two articles, I passed the study and access Some sources believe there is another situation to be aware of, namely, the tax is better than the risk of the realization of the mortgage. Article 45 of the Law of the People’s Republic of China on the Administration of Tax Collection (2015 Revised Edition) stipulates that: ”The tax authorities shall collect tax, the tax shall prevail over the unsecured claims, unless otherwise provided by law; tax owed by taxpayers Occurred in