税收优先权与担保物权的效力冲突分析

发布时间：2018-05-21 08:38

  本文选题：税收优先权 + 担保物权　； 参考：《湖湘论坛》2017年06期

【摘要】：税收优先权是保障国家财政收入的一项重要制度,担保物权则重点保护债权人利益,关注交易安全。当一项财产同时成为税收优先权和担保物权的行使对象时,二者孰先便会产生冲突。通过对这两项权利的理论基础等进行对比分析可得出以下结论:首先,在我国现有的法律基础上,税收优先权与抵押权、质押权的冲突应通过实证研究来判断谁更优先,同时应进一步完善我国的欠税公告制度;其次,税收优先权与留置权产生冲突时,留置权的行使应先于税收优先权。
[Abstract]:Tax priority is an important system to protect the state revenue, and the security interest focuses on the protection of creditors' interests and the security of transactions. When a property becomes the object of both tax priority and security right, there will be conflict between the two. Through the comparative analysis of the theoretical basis of the two rights, we can draw the following conclusions: first, on the basis of the existing laws of our country, the conflict between tax priority, mortgage and pledge should be judged by empirical research. At the same time, we should further improve the system of tax arrears announcement in our country. Secondly, when the conflict between the tax priority and the lien arises, the lien should be exercised before the tax priority.
【作者单位】： 中共湖南省委党校 湖南行政学院;
【分类号】：D922.22;D923.2
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本文编号：1918497