【作者】 刘坤；

【导师】 陈司谨；

【作者基本信息】 西南政法大学 ， 法律（法学）（专业学位）， 2018， 硕士

【摘要】 税收优先权既关乎到国家财政收入能否及时足额入库,又关乎到市场交易主体的债权利益,实现国家的税收利益和市场交易主体的债权利益间的平衡至关重要。在《中华人民共和国税收征收管理法》第四十五条规定的税收优先权,以及在《中华人民共和国税收征收管理法实施细则》中规定的税收优先权的适用情形,既未对税务机关如何行使税收优先权设立具体规则,也未对税收滞纳金的优先权问题给出明确规定。如武义县地税局主张税收优先权一案中,武义县地税局通过提出分配方案异议和分配方案异议之诉向法院主张税收优先权,而终审法院却认为武义县地税局对执行法院未将案涉税款列入分配方案的行为应提出执行行为异议,而不是分配方案异议,提起分配方案异议之诉更是程序错误。本文通过武义县地税局主张税收优先权一案的分析,阐述了税务机关实现税收优先权的几种途径,以及如何充分运用法律维护税收优先权的实现,认为税收滞纳金应作为税收普通债权受偿。文章除引言和结语外,分为三部分:第一部分:案情简介及争议焦点。该部分介绍了武义县地税局主张税收优先权案的基本案情,并根据原告的诉求、被告的答辩以及金华市婺城区人民法院、金华市中级法院的裁判主旨归纳出本案的争议焦点。包括:武义县地税局提起执行分配方案异议之诉是否属于程序错误,金华市婺城区人民法院扣划的存款所有权归属,本案是否应中止执行程序、进入破产程序,本案中税收债权能否优先受偿。第二部分:法理分析。执行行为异议是对法院执行行为本身的异议,分配方案异议是对分配方案记载的分配数额、比例、顺位等而提出的异议。扣划到执行法院账户的存款不改变所有权属性,仍属于被执行人的财产,法院受理破产申请后应将该财产列为破产债务,税收债权是优先受偿的债权,可以优先普通债权获得清偿。第三部分:案例启示与相关思考。该部分总结了税务机关非破产程序中和破产程序中税务机关实现税收优先权的几种途径,并对税收滞纳金的受偿顺序发表了看法。更多还原

【Abstract】 Tax priority is about national finance income whether Treasury timely and adequately,and about the creditor’s rights and interests of market subject,realize national tax benefit and the market main body is very important for the balance between creditor’s rights and interests In the tax administration of the People’s Republic of China Article 45 the provisions of the tax priority,and the tax administration of the People’s Republic of China specified in the detailed rules for the implementation of tax preference application situation,neither how to exercise the tax preference for tax authorities to set up specific rules,no late fees to taxes priorities are clear rules Claims such as Wuyi County Local Taxation Bureau tax priority,Wuyi County Local Taxation Bureau through the proposed allocation scheme and scheme v.raise objection to the court that the tax priority,and the court of final appeal is that of execution court not to Wuyi County Local Taxation Bureau tax should be included in the scheme of the behavior execution behavior,rather than scheme,initiate a scheme objection proceeding is program error Advocated in this article,through the Wuyi County Local Taxation Bureau tax priority case analysis,elaborated the tax authorities to implement tax priority in several ways,and how to use legal safeguard the realization of the tax priority,think the tax fine for delaying payment should be as ordinary creditor’s rights of tax.Apart from introduction and conclusion,the article is divided into three parts:Part I: Case description and claims disputes this part introduces the Wuyi County Local Taxation Bureau tax priority in the basic facts,and according to the complaint,the defendant’s plea and jinhua city wu jinhua city intermediate people’s court of the people’s court referee keynote concludes the controversial focus of the case including:Wuyi County Local Taxation Bureau initiate a implementation scheme objection proceeding whether belong to programming errors,jinhua wu district people’s court to deduct the deposit ownership,whether the case should be suspended execution procedures into bankruptcy proceedings,the case can tax creditor’s right to seek preferred paymentsPart II: The legal analysis of the objection of court execution behavior itself,scheme is the scheme of distribution ratio sequence etc.And put forward objection to deduct the amount to the execution court account deposit not change the ownership ofproperty,remain the property of the person subjected to execution,after court accepts the bankruptcy petition,the property shall be listed as bankruptcy debt,tax creditor’s right is the priority of compensation with the claim,can give priority to the ordinary creditor’s rights paidPart III: Case Revelation and Related Thinking.This part summarizes several ways for tax authorities to realize tax priority in non-bankruptcy procedure and bankruptcy procedure,and gives opinions on the order of compensation of tax delay charge.更多还原