摘要
在世界各国逐步取消税收优先权或限制税收优先权行使的趋势下,我国税收实务界和理论界也对税收优先权提出了质疑,甚至开始探讨税收优先权公示的存废问题。我国在没有废除税收优先权制度的当下,以《民法典》分则制定为契机,协调税收优先权与担保物权效力冲突的问题,充分发挥税收优先权保护税收债权实现的功能,有必要明确税收优先权的行使条件和公示方法,逐步完善现有的欠税公告制度或建立税收优先权公示制度。
Under the trend of gradually eliminating tax priority or restricting the exercise of tax priority in the world, China’s tax practice circles and theoretical circles have also questioned the tax priority, and even began to explore the issue of the existence and abolition of tax priority disclosure. In the absence of the abolition of the tax priority system, China has taken the opportunity of the Civil Code to coordinate the issue of the conflict between the tax priority and the security interest, and to give full play to the function of tax priority protection of tax credits.The conditions for the exercise of tax priority and the method of publicity shall gradually improve the existing system of tax arrears announcement or establish a public notice system for tax priority.
作者
张磊
Zhang Lei(Law School Central University of Finance and Economics,Beijing 100081,China)
出处
《北京化工大学学报（社会科学版）》
2019年第1期40-47,共8页
Journal of Beijing University of Chemical Technology(Social Sciences Edition)
关键词
税收优先权
担保物权
效力冲突
公示制度
tax priority
security interest
effectiveness conflict
publicity system
