税收优先权研究

发布时间：2018-04-17 08:17

本文选题：税收优先权 + 税收债权　；参考：《中南大学》2012年硕士论文

【摘要】：税收优先权制度对保障国家财政的顺利实现正如民事担保物权对于债权人债权的保障一样有着重要的意义。税收优先权作为一项税收保全制度已经在世界很多国家得到了确认。税收法律关系是公法上的债权债务关系,虽然税收债权跟普通债权有着共通性,但是税收债权跟普通债权有着根本的区别。税收优先权的行使是公权力的延伸,而担保债权优先权的行使是实现私权利的表现。本文主体分为五章,重点分析了税收优先权的效力冲突和解决方式,为了便于正确理解和适用法律,对不同法律关系下保护的权利次优顺序进行了基本的理清,对于税收优先权适用遇到的困惑,提供了解决的思路和立法建议。第一章,研究现状与研究意义和目的。通过对税收优先权的定义与种类、适用范围、设立、国内外立法体例的考察,了解税收优先权研究的前沿和争议点。税收优先权研究的目的旨在最终平衡不同利益主体之间的权利,实现法律的平等、效率、秩序和安全价值。第二章,税收优先权的概念和适用范围。通过税收优先权的概念、基本特点和性质的介绍,揭示了税收优先权的物权担保的性质以及与其他优先权相比,具有的特殊性。税收优先权一般分为一般优先权和特殊优先权两种类型,适用于债权、利息、滞纳金等。第三章,税收优先权的价值。通过对税收优先权的正义价值、秩序价值、效率价值和安全价值的分析,得出税收优先权存在的价值基础,以及优先受偿的正义基础。税收优先权效力冲突时,对何种价值优先保护提供理论基础。第四章,税收优先权行使的程序。本章主要从程序正义的角度分析税收优先权,论述了税收优先权的行使条件,其中包括税收权利主体适格、税收债权期限届满、税收数额确定和税收债权与普通债权均未受偿。另外,税收优先权的行使本身是公权力运用,那么就需要对税收优先权行使进行法律上的规制,具体分析了税收优先权行使时间的限制和行使方式的限制。第五章,税收优先权的效力冲突及解决。本章是全文的核心内容,具体讨论了税收优先之间、税收优先权与普通债权之间、税收优先权与担保债权之间以及税收优先权与民事优先权之间的效力冲突和解决方式。
[Abstract]:The tax priority system plays an important role in ensuring the smooth realization of the national finance just as the civil security interest protects the creditor's rights.As a tax preservation system, tax priority has been confirmed in many countries all over the world.The legal relationship of taxation is the relationship of creditor's rights and debts in public law. Although tax claims and ordinary claims are common, there is a fundamental difference between tax claims and ordinary claims.The exercise of tax priority is the extension of public power, while the exercise of secured creditor's right is the manifestation of realizing private rights.The main body of this paper is divided into five chapters, focusing on the analysis of the effectiveness of the conflict of tax priority and solutions, in order to facilitate the correct understanding and application of the law, the rights protected under different legal relationships are basically sorted out.For the confusion of the application of tax priority, it provides some ideas and legislative suggestions.The first chapter, the research status and research significance and purpose.Through the definition and category of tax priority, scope of application, establishment, domestic and foreign legislative style investigation, to understand the frontier and controversy of tax priority research.The purpose of tax priority research is to balance the rights between different stakeholders and to realize the equality, efficiency, order and security value of law.The second chapter, the concept of tax priority and the scope of application.Through the introduction of the concept, basic characteristics and nature of the tax priority, this paper reveals the nature of the real right security of the tax priority and its particularity compared with other priority.Tax priority is generally divided into general priority and special priority, applicable to creditor's rights, interest, late fees and so on.Chapter three, the value of tax priority.By analyzing the justice value, order value, efficiency value and safety value of the tax priority, the value foundation of the tax priority and the justice foundation of priority compensation are obtained.When the validity of tax priority conflicts, it provides a theoretical basis for the priority protection of value.Chapter IV, procedures for the exercise of tax priority.This chapter mainly analyzes the tax priority from the angle of procedural justice, and discusses the conditions of exercising the tax priority, including the eligibility of the subject of tax right, the expiration of the term of the tax claim, the determination of the tax amount and the failure of the tax claim and the ordinary creditor's right.In addition, the exercise of tax priority itself is the use of public power, so it is necessary to regulate the exercise of tax priority in law, the specific analysis of the time limit of tax priority exercise and the restriction of the way of exercising tax priority.Chapter five, the conflict and solution of tax priority.This chapter is the core content of the full text, specifically discusses the conflict between tax priority, tax priority and ordinary creditor's rights, between tax priority and secured claims, and between tax priority and civil priority.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.22

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