我国税收优先权制度缺陷与完善

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。

China tax priority system shortage and perfection

tax system in China is the priority to a new system, no systematic theory system in legislation, administration and other legal system is still not fully cohesion, the provisions for tax lien is simpler, some is debatable, because of its lack of maneuverability, making the right at the position cannot achieve. In this paper the current system of our country, the defects of the system of tax lien forward basic thoughts and ideas.