【摘要】 税收优先权是指当税收债权与其他债权同时存在时,税收债权优先于其他债权受偿。《中华人民共和国税收征收管理法》(以下简称《税收征管法》)规定了税收优先权制度,明确了国家征税权力与其他权利并存时的清偿顺序。本文对我国法律中有关税收优先权的规定进行了分析,提出了法律规定中存在的问题及其完善措施。更多还原

【Abstract】 Taxation priority means that taxation creditor’s rights have priority over the other creditor’s rights in receiving compensationwhile they co-exit. Taxation priority, introduced in "the Tax Administration Law", clarifies the debt clearing sequence when the statetax collection and other entities all claim rights to the debt. The paper analyzes the laws on taxation priority in China and points outthe problems of the existing regulations and some suggested improvement measures.更多还原