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新《税收征管法》在立法上第一次提出了“税收优先权”的概念,该法第四十五条规定：“税收机关征收税款,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纳税人以其财产设定抵押、质押或者纳税人的财产被留置之前的,税收应当优先于抵押权、质权、留置权执行。纳税人欠缴税款,同时又被行政机关决定处以罚款、没收违法所得的,税收优先于罚款、没收违法所得。”税收优先权制度在立法上的确立明显地超前于税法基础理论研究的现状,对税法学研究提出了挑战。
The new Law on Tax Collection and Administration first proposed the concept of “tax priority” in the legislation. Article 45 of the law states: “Tax authorities collect taxes, taxes take precedence over unsecured claims, and the law provides otherwise Except when the taxpayers’ outstanding tax arose before the taxpayer set aside his property for mortgage, pledge or taxpayer’s property, the tax shall take precedence over the mortgage, pledge and liens. Section, at the same time be decided by the executive authorities to impose fines, confiscation of illegal income, tax priority over fines, confiscation of illegal gains. ”The tax priority system in the legislative establishment clearly ahead of the basic theory of tax law, the status quo on tax law study Posed a challenge.