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1.税款优先于无担保债权,但不包括所有债权。所谓无担保债权,系指纳税人欠他人到期应当偿还的债务,这里他人称债权人,因欠债时债权人未要求有第三者为其担保,故称无担保债权。纳税人遇到既应纳税、又应偿还无担保债权时,应优先缴纳税款。但税款不是优先于所有无担保债权的。如破产企业,应当支付给职工的工资、生活保障费等,职工也是债权人,又属无担保债权,为了保障职工生活,维护社会安定团结,根据破产法的规定,应当优先于税款支付。 2.税款优先于抵押权、质权和留置权的,必
1. Taxes take precedence over unsecured claims but do not include all claims. The so-called unsecured claims, refers to the taxpayers owed by others due to be due for repayment of debts, others here creditors, creditors because of debt did not require a third party for its security, it said unsecured claims. When taxpayers encounter both tax liability and unsecured claims, they should pay tax first. However, tax does not take precedence over all unsecured claims. Such as bankrupt enterprises, should be paid to workers wages, living allowances, etc., employees are creditors, but also unsecured claims, in order to protect the lives of workers and social stability and unity, according to the provisions of the Bankruptcy Law, priority should be paid in tax. 2. Tax priority in mortgage, pledge and lien, must