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税收优先权制度在我国是一种崭新的制度,没有形成系统的理论体系,征管法在立法上与其他法律制度还没有完全衔接,对税收优先权的规定也比较简单,有些规定值得商榷,因其缺乏可操作性,使该权利处于无法实现的地位。本文分析了现行制度所存在的缺陷,对我国税收优先权制度的完善提出基本思路和设想。
The system of tax priority is a new system in our country. There is no systematic theoretical system. The law of tax collection and administration has not been fully linked with other legal systems in legislation, and the rules of tax priority are relatively simple. Some of the provisions are debatable. Its lack of maneuverability leaves it unattainable. This article analyzes the existing defects in the system, and puts forward the basic ideas and assumptions for the improvement of the tax priority system in our country.