论我国的税收代位权制度-法律·经济法专业论文.docxVIP

制度的缺陷及完善。本部分着重分析我国税收优先权的现状及存在的问题，并以此 制度的缺陷及完善。本部分着重分析我国税收优先权的现状及存在的问题，并以此 为切入点就如何完善我国的税收优先权制度提出建议，希望对我国税收优先权制度 的发展有所贡献。 关键词：税收优先权优先权税收债权担保物权效力冲突 ll AbstractTaX Abstract TaX revenue嬲me count巧and fixed t11e mam source of tlle countIy in order to acbjeve its缸1ctions，iIl accord锄ce witll the law，wi吐1 the panicipation of political power distribution aIld redistribution of nationaJ i11come t0 obtain a fom of reVenue．Ho、ⅣeVer， reVenue generated矗Dm也e date of the ta)【reVenue loss associated wi也the actiVities to be，always pla磬led tlle co咖’s tax actiVities，af．fecting tlle coum巧’s political，economic a11d social stabili够and development．Therefore，to preVent 10ss of taX reVenue ill many couI】嘶es me ta)【provisions iIl tlle law priorit)，System so t11at ta)(is tlle legzLl蜘of priori够for r印ayment．Meanwhile，谢tll tlle constitutional democracy，rule of 1aw，ta)( 1aw柚d otller advanced concepts of popul撕t)r in co州es wim mgher leVels of nle modem mle of law，tax collIlotation，extension，锄d tlle eradication of such occurrence Shall be bouIld by tlle law，t11e taX to mal(e the co咖’s imerests and balance me interests of也e people，botll me nomlal aIld ordedy 0per撕on t0 enSure t11at僦e and does not uIldem洫e tlle market’s tradiIlg and s词)il时of people’s liVes．111 our power to bind nle Govemment t0 protect tlle priVate right is nle direction of deVelopment of the modem rule of law，which is tlle inevitable requirement of the mle of law．AreaS specific to me tax law is coIlcemed，on tlle one l姗d，tax collection should be stalldardized to eIlSuI．e t11e smooth pro铲ess of the natioIlal taX collectioIl，coIlSolidaliIlg me couIlt叫’s finallcial baSe； the otller I啪d，cons仃aint enforc锄ent po、Ⅳers of tax孕uthorities aIld tax behavior，aIld Stren啦ening t：he legitimate taXpayers pro诧ction of the rights锄d powers of supervision of ta)【authorities to prevent the iIIlbalance of rights and interestS．The emergence of tlle tax研ori够cl缸s to breal(me ciVil law皿nciple of equality，affecting也e intereSts of a third pa毋maintenaIlce孤d仃ansact