| 析我国税收优先权制度 |
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| 引用本文： | 彭江. 析我国税收优先权制度[J]. 六盘水师范高等专科学校学报, 2004, 16(2): 27-29 |
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| 作者姓名： | 彭江 |
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| 作者单位： | 中共六盘水市委党校,贵州,水城,553004 |
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| 摘 要： | 税收优先权是指当税收债权与其他债权同时存在时,税收债权先于其他债权优先受偿。我国法律关于税收优先权的规定较粗,且相关制度之间存在冲突与漏洞,这就决定了有必要对我国税收优先权制度进行完善。
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| 关 键 词： | 税收 优先权 |
| 文章编号： | 1671-055X(2004)02-0027-03 |
| 修稿时间： | 2004-01-08 |
A superficial analipe of the taxation priority in our nation |
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| Peng jiang. A superficial analipe of the taxation priority in our nation[J]. Journal of Liupanshui Teachers College, 2004, 16(2): 27-29 |
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| Authors: | Peng jiang |
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| Abstract: | Taxation priority means that taxation creditor's rights have priority over the other creditor's rights in receiving compensation while they co-exits.The laws on taxation priority in our country are rough,and the relative system exists in conflict with each other;you can even find a loophole in them. This requires the improvement of the taxation priority. |
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| Keywords: | taxation priority |
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