| 刍议税收优先权的法律位序 |
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| 引用本文： | 赵建国.刍议税收优先权的法律位序[J].行政与法,2006(4):101-102. |
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| 作者姓名： | 赵建国 |
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| 作者单位： | 铜陵学院,安徽,铜陵,244000 |
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| 摘 要： | 我国《税收征收管理法》第45条规定了税收优先权,但该条对税收债权之间的优先权,以及税收之债与其他民事债权优先权之间的位序,没有明确规定。法律需要在这方面加以解释与细化,以指导税收工作中的实践行为。
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| 关 键 词： | 税收优先权 债权优先权 位序 法律分析 |
| 文章编号： | 1007-8207(2006)04-0101-02 |
| 修稿时间： | 2006年1月5日 |
A study on the legal order of the tax revenue priority |
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| Jian guo-Zhao.A study on the legal order of the tax revenue priority[J].Public Administration & Law,2006(4):101-102. |
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| Authors: | Jian guo-Zhao |
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| Institution: | Jian guo-Zhao |
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| Abstract: | The 45th regulation of "Management Act for Tax Collection" of our country has stipulated the priority of the tax revenue,but it doesn't stipulate clearly the priority between the creditor's rights of tax revenue,the order of the priority between creditor's rights of tax revenue and other civil creditor's rights.The law needs to explain this respect and to give detailed contents so it can guide the practice of the tax work. |
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| Keywords: | tax revenue priority creditor's rights priority order law analysis |
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