论我国税收优先权制度的立法完善-经济法学专业论文.docxVIP

分类号 分类号 密级 学校代码 10542 学号—201202—010061 论我国税收优先权制度的立法完善 On the Legislation Perfection of Tax Priority 湖南师范大学学位评定委员会办公室 二0一五年五月 万方数据 摘 摘 要 税收作为一国财政收入的重要组成部分，在保障国家机器正常 运转、维护社会公共利益、保障市场经济有序发展方面发挥着及其 重要的作用。为了确保税款优先征缴，保障税收不会产生流失，不 同国家均通过立法对此进行规制，税收优先权就是这样一种使税收 优先受偿的方法。根据传统理论，学者普遍认为应当充分保障税收 优先受偿的权利，从而实现社会公共利益。但是，随着社会的发展 与法治理念的不断变化，学界对于税收优先权的价值理念也发生了 很大变化。与此同时，现行的法律制度出现了诸如法律制度规定过 于笼统、相关法律制度之间存在冲突等问题，这些问题都警示我国 必须开始着手完善税收优先权体制。税收优先权作为一种公法上、 实体上的权利，具有优先受偿性特征，不论从学理角度还是现实角 度，对我国经济、社会的发展都具有十分重要的意义。然而，目前 我国税收优先权相关法律制度规定仍然过于笼统，且相关法律制度 之间存在冲突。笔者认为，完善我国税收优先权制度，一方面，应 当进一步细化税收优先权的相关规定，设定税收优先权的行使前提、 界定税收优先权的行使范围、界定税收优先权的权利主体、规范税 收优先权的行使时间；另一方面，应当从内部效力、外部效力两个 角度考虑，解决税收优先权的效力冲突。 关键词：税收优先权效力冲突 万方数据 AbstractAs Abstract As an important part of national fiscal revenues，taxation plays an extremely important role in the protection of the national normal operation and the realization of public interests．Taxation is a major part of the modem market economy．In order to ensure the collection of tax， and prevent the loss of taxation，many countries have adopted legislation to regulate the taxation priority．The taxation priority seeks the priority of repayment in the legal status for tax．However,along with the development of society and the change of the legal，the general understanding of the taxation priority took a great change．Meanwhile， the existing legal system has several legal issues，such as the legislative provisions stated too general，the conflicts existed between the relevant provisions of law．Thus，we need to rethink for a while and improve the taxation priority．As a substantive right of the public law,the taxation priority has its own superiority of repayment compared to other rights．It will be of important significance to the development of the national economy and society no matter from either angle of natural science or reality．While，now the legislative provisions stated too general，and the conflicts existed between the relevant provisions of law．The author suggests that several revisi