论我国税收优先权制度的立法完善

发布时间：2018-06-08 06:22

本文选题：税收优先权 + 效力冲突　；参考：《湖南师范大学》2015年硕士论文

【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。
[Abstract]:Tax, as an important part of a country's financial income, plays an important role in guaranteeing the normal operation of the state machinery, maintaining social public interests and ensuring the orderly development of the market economy. In order to ensure the priority of tax collection and payment, the tax will not be lost. Right is such a way to give tax priority to compensation. According to the traditional theory, scholars generally believe that the right of tax priority should be fully guaranteed to realize the social and public interests. However, with the development of the society and the constant change of the concept of the rule of law, the value concept of the priority right of tax has also changed a lot. At the same time, the existing legal system, such as the legal system too general and the conflict between the relevant legal systems, warns that China must begin to improve the tax priority system. As a public law, the tax priority is the right of the entity and has the characteristics of priority compensation, no matter from the academic point of view. In fact, it is of great significance to the economic and social development of our country. However, at present, the relevant legal system of tax priority in China is still too general and there is a conflict between the relevant legal systems. It is necessary to set up the premise of the exercise of tax priority, define the scope of the exercise of tax priority, define the right subject of tax priority and regulate the exercise time of tax priority; on the other hand, it should be considered from two angles of internal effect and external effect, to solve the conflict of effectiveness of tax priority right.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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