税收优先权初论

税收征管法第45条确立了税收优先权制度,这对于保障国家税收的实现起到了重要作用。我国税收优先权的种类和适用范围,包括税收及滞纳金。税收优先权制度建立的理论基础包括税收人公益性、风险性要求等。由于我国税收优先权与其他债权的关系欠缺一定的公示性,将导致债权人设置抵押、质押时无法查清债务人在此之前具有欠缴税款的情形,同时税收优先于留置权的规定违反了物权法的规定。可借鉴日本和我国台湾地区的有关做法,在税收征管法修正时予以改进。

Study on Priority for Taxation

System of priority for taxation is established in the article 45 of the Law of Tax Collection and Management, which plays an important role in guaranteeing the realization of state tax. The tax priority type and applicable scope include tax itself and fine for delaying payment. Public welfare and risk requirements of tax payer lay the theoretical foundation for tax priority system. Owing to lack of publicity of tax priority, creditors are unable to find out how much the debtors owe taxes when they set mortgage or pledge. Meanwhile, tax priority system is a violation to the Property Law. The article, the system of priority for taxation ought to be corrected with the amendment of the Law of Tax Collection and Management learning experience form Japanese law and Taiwan regulations.