• 效力 - 引用次数：16

  This part introduces the basic theory of the tax priority mainly ,it contains four parts: One is the concept of the tax priority ,introduces the basic knowledge of the priority in the first place ,then introduces scholars’ concepts about the tax priority ,on the basis of it I reach my concept about the tax priority; Two is the history of the tax priority in our country ,1 refute the argument of the new tax levy management law stipulating the tax priority first introduce the history of the tax priority in our country; Three is the quality of tax priority, I refute the argument of the tax priority being the public law right and the Procedural rights, advocate that the tax priority is the social law right and the Substantive rights, four is the scope of the tax priority, it contains four parts (1)the relationship between the tax priority and the creditor’srights; (2)the relationship between the tax priority and mortgage, pawn、 lien; (3)the relationship between the tax priority and fine> the earnings by confiscating; (4)the relationship among different kinds of taxes . The second part: the efficacity of the tax priority.

  本部分主要介绍税收优先权的基本理论,包括四个方面的内容:一是税收优先权的概念,首先介绍了优先权的基本知识,然后介绍了学者们关于税收优先权的概念,并在此基础上得出了笔者认为的税收优先权概念;二是我国税收优先权的产生和发展的历史,笔者驳斥了新征管法首次规定税收优先权的观点,介绍了我国税收优先权的产生和发展的历程;三是税收优先权的性质,笔者驳斥了税收优先权是公法债权以及程序性权利的观点,认为税收优先权是社会法债权,是实体性权利;税收优先权具有担保物权的性质;四是税收优先权的范围,主张税收优先权包括四个方面:(1)税收优先权与无担保债权的效力关系;(2)税收优先权与抵押权、质权、留置权等担保物权的效力关系;(3)税收优先权与罚款、没收违法所得的效力关系;(4)税收内部的效力关系。

  参考来源 - 税收优先权问题研究

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