| 我国税收优先权制度存在的缺陷及其完善 |
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| 引用本文： | 曹艳芝.我国税收优先权制度存在的缺陷及其完善[J].税务与经济,2005(1):11-14. |
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| 作者姓名： | 曹艳芝 |
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| 作者单位： | 湘潭大学,法学院,湖南,湘潭,411105 |
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| 摘 要： | 2001年修订后的《税收征收管理法》首次规定了税收优先权制度,明确了税收债权与其他债权的清偿顺序,对于保证国家税收的实现具有重要的意义,但该规定存在诸多缺陷,有待进一步完善。
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| 关 键 词： | 税收优先权 税收征收管理法 公示制度 |
| 文章编号： | 1004-9339(2005)01-0011-04 |
| 修稿时间： | 2004年6月30日 |
The Deficiencies and Perfecting on the System of the Revenue Priority in China |
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| CAO Yan-zhi.The Deficiencies and Perfecting on the System of the Revenue Priority in China[J].Taxation and Economy,2005(1):11-14. |
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| Authors: | CAO Yan-zhi |
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| Abstract: | The system of the revenue priority has been ordained and the discharge sequence of the revenue creditor's rights and other creditor's rights has been clarified in the newly reworked the administration act of tax imposition, which is vital to assure the realization of national taxes. The system should be further perfected. |
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| Keywords: | revenue priority the administration act of tax imposition promulgatly system |
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