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一般而言,税收优先权是指债务人对多数人负有债务时,税收债权相对于其他无担保债权或者有担保债权,享有优先受偿之地位。我国的税收优先权主要存在于《税收征收管理法》以及《企业破产法》等相关法律法规的规定中,对税收优先权的规定,主要出于保护公共利益的考量。但是在实际操作中,税收优先权因为缺乏严格的公示制度,欠缺对担保物权人利益的考虑等原因,可能会损害债权人的利益,冲击市场交易的安全。另外,税收的公益性,并不能构成支持税收优先权的充分理由。国外对税收优先权的规定都比较谨慎,有的国家甚至取消了税收优先权。对我国来说,因为《税收征收管理法》中的优先权规定,对担保物权人以及债权人的冲击较大,出于更好地保护市场交易的目的,建议取消其规定。取消其规定,并不意味着否认税收优先权,因为在我国的其他法律中,依然存在税收优先权,并且由于税收执行的保障措施比较健全,因此取消这一条文对我国的税收利益损害较小,却保护了市场交易。
In general, tax priority means that when a debtor owes a majority of the debts, tax claims enjoy a priority of compensation over other unsecured claims or secured claims. China’s tax priority mainly exists in the provisions of the relevant laws and regulations such as the Law on the Administration of Tax Collection and the Enterprise Bankruptcy Law. The provisions on the tax priority lie mainly in the consideration of protecting the public interest. However, in practice, due to the lack of a strict publicity system for tax priority and the lack of consideration of the interests of security interests, it may undermine the interests of creditors and impact the security of market transactions. In addition, the public welfare tax, and can not constitute a sufficient reason to support tax priority. Foreign tax provisions are more cautious, some countries even canceled the tax priority. For our country, because the priority provisions in the “Tax Collection and Management Law” have a greater impact on the security realtor and the creditor, it is proposed to cancel the provisions for the purpose of better protecting the market transactions. The abolition of its provisions does not mean denying the priority of taxation because, in other laws of our country, there still exist taxation priority, and because the safeguard measures for the enforcement of taxation are sound, the abolition of this provision will have less damage to the taxation benefit of our country , But the protection of the market transactions.