| 税收优先权质疑 |
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| 引用本文： | 王菁华. 税收优先权质疑[J]. 税务与经济, 2006, 0(4): 103-105 |
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| 作者姓名： | 王菁华 |
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| 作者单位： | 吉林财税高等专科学校经济管理系 吉林长春130062 |
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| 摘 要： | 《中华人民共和国税收征收管理法》明确规定,税收优先于一般债权。然而,如果将税收法律关系置于债的关系中去研究就会发现,无论从理论基础、法律依据还是实际操作等方面,都很难得出税收应当优先于一般债权的结论。
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| 关 键 词： | 税收优先权 税收债权 债权平等原则 |
| 文章编号： | 1004-9339（2006）04-0103-03 |
| 收稿时间： | 2006-03-01 |
| 修稿时间： | 2006-03-01 |
Challenge to the Tax Priority |
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| WANG Jing - hua. Challenge to the Tax Priority[J]. Taxation and Economy, 2006, 0(4): 103-105 |
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| Authors: | WANG Jing - hua |
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| Affiliation: | Economic Management Department, Jilin Finance and Taxation Junior College, Changchun 130062, China |
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| Abstract: | Law of the People's Republic of China on the Administration of Tax Collection clearly stipulates that tax right is of priority over the right of credit in its general sense.If you research on the tax law relations from the credit relations' perspective,you would find that it is very hard to conclude that tax right is of priority over the general right of credit,whether based on theory,law,or practical operation. |
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| Keywords: | tax priority right of credit principle of equality in terms of right of credit |
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