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2001年4月28日第九届全国人民代表大会常务委员会第二十一次会议修订通过的《中华人民共和国税收征收管理法》在立法上第一次提出了“税收优先权”的概念,该法第四十五条规定“:税收机关征收税款,税收优先于无担保债权,法律另有规定的除外;纳税人欠缴的税款发生在纳税人以其财产设定抵押、质押或者纳税人的财产被留置之前的,税收应当优先于抵押权、质权、留置权执行。纳税人欠缴税款,同时又被行政机关决定处以罚款、没收违法所得的,税收优先于罚款、没收违法所得。”税收优先权制度在立法上的确立明显地超前于税法基础理论研究的现状,对税法学研究提出了挑战。
On April 28, 2001, the People’s Republic of China on Tax Collection and Management, as amended and adopted at the 21st Session of the Ninth National People’s Congress Standing Committee, put forward the concept of “tax priority” for the first time in legislation Article 45 of the Law stipulates that: “The tax authorities shall collect the tax, the tax shall take precedence over the unsecured claim, except as otherwise stipulated by law; the tax owed by taxpayers occurs when the taxpayer pays, pledges or taxes his property Before people’s property is left in place, the tax revenue should take precedence over the mortgage, pledge, and liens enforcement.The taxpayers who owe taxes are also subject to fines imposed by the administrative authorities and the illegal proceeds are confiscated. Taxes take precedence over fines and are confiscated illegally Income. ”The establishment of the legislative system of the tax priority system is obviously ahead of the status quo of the basic theory of tax law, which poses a challenge to the tax law study.