税收优先权初探（Preliminary study on tax priority）.docVIP

税收优先权初探（Preliminary study on tax priority） Preliminary study on tax priority Source: China paper Download Center [10-04-14 14:57:00] author: Zheng Jie editor: studa20 - The priority right is a very important concept in the civil law system, its types, including priority, preemptive right, the priority of lease contract, the priority right and so on. The provisions of the tax priority in tax collection and management law article forty-fifth: the tax authorities levy taxes, tax preference to unsecured creditors, except as otherwise stipulated by law; where tax is defaulted on the taxpayer before its property mortgage, pledge or the taxpayers property is retained, the tax should be prior to mortgage or pledge and the lien. The tax priority system and enterprise bankruptcy laws, maritime law, Civil Aviation Law provisions of the existing contradictions and shortcomings. Therefore, it is important to explore the current Chinese tax priority system. There is a problem, the priority of tax legislation First of all, in the process of bankruptcy liquidation; there is a conflict between the tax priority and security interests. In the process of bankruptcy liquidation, the law gives some unsecured private debt with special status prior to the tax obligation is in accordance with the law, because the tax collection and management law defines the tax debt prior to unsecured creditors rights effectiveness unless otherwise provided by law. But in accordance with the tax collection and management law provisions of article forty-fifth, where tax is defaulted on the taxpayer before its property mortgage, pledge or the taxpayers property is retained, the tax should be prior to mortgage, pledge and the lien. The provisions in tax arrears time time and security interests has for the basis of the establishment of priorities. As long as the taxpayers in tax arrears before the mortgage, pledge or lien is the property tax priority. And the opposite is the enterprise bankruptcy law 109th sti