浅议税收优先权.docVIP

浅议税收优先权 浅议税收优先权 摘要：税收是国家维护公共利益的重要物质基础，具有强烈的公益性，不少国家都从法律上对税收优先权制度做了认可与规定。新《税收征管法》更是对税收的优先效力给予了明确肯定，但存在法律规定不统一、内容不具体和相关配套措施不健全等问题。文章从税收债权的性质、类型以及税收作为公法之债的特殊性三个方面来具体阐述税收优先权，在对税收优先权予以准确恰当的价值定位基础上，将我国税收优先权制度的有关规定进一步细化、完善，并提出建立统一的税收优先权法律制度。 关键词：税收优先权；税收债权；担保物权；优先效力 On discussion of the tax revenue priority Student majoring in Law HU Yuzhen Tutor ZENG Yushan Abstract：The tax revenue in the public interest is an important material foundation, has the intense public welfare1. Many countries have made the approval and the stipulation from the law to the tax revenue priority system. Th