税收优先权制度研究.rar
税收优先权制度研究,50页摘要税收优先权制度在我国是一种崭新的制度，目前还没有形成系统的理论体系，法律规定也过于简单，还存在许多的问题。这使得基层税务机关在实际执法过程中很难掌握具体执法标准和尺度，不仅增添了社会法律遵从成本，也带来了一些日益突出的负面影响。从税收执法角度来说，当前税收立法对于税收的保障手段限制较多，税收之债与私法之债虽然...
该文档为压缩文件,包含的文件列表如下:
内容介绍
原文档由会员 白痴学东西 发布
50页
摘要
税收优先权制度在我国是一种崭新的制度，目前还没有形成系统的理论体
系，法律规定也过于简单，还存在许多的问题。这使得基层税务机关在实际执
法过程中很难掌握具体执法标准和尺度，不仅增添了社会法律遵从成本，也带
来了一些日益突出的负面影响。
从税收执法角度来说，当前税收立法对于税收的保障手段限制较多，税收
之债与私法之债虽然在法律性质上不同，但表现形式上具有很多共同之处，现
代税法都在积极寻找用私法行使保护税收债权的途径和渠道。本文对税收优先
权制度研究的目的，旨在改进和完善我国现行税收优先权理论体系，减少和消
除税务机关在税务行政执法过程中的过错和隐患，从税收优先权行使的条件、
主体、对象、程序、期限、公示制度、法律责任等方面加以设计和完善，以建
立结构更加合理、内容更为翔实、便于执法操作的税收优先权制度，避免违法
或不当的税务执法行为产生。
本文运用案例分析、比较分析等研究方法，在对设立税收优先权制度的背
景、产生、发展及其理论和现状的具体分析基础上，深入研究了国内外关于税
收优先权的先进理论和经验，结合公共管理与税法的相关知识，对税收优先权
的效力进行科学地分析、评价，并分析在实施过程中出现的不足和缺陷，提出
税收优先权制度设计的构想和建议。
关键词:税收;税收优先权;效力:制度研究
第一章绪论·····························································
1.1选题背景···························································
1.1.1国内避税、反避税行为日益增多·····················
1.1.2新时期对税务部门依法治税提出了新的要求······
1.2研究方法···························································
1.2.1案例分析···················································
1.2.2比较研究···················································
1.2.3调查研究···················································
1.3研究的意义························································
1.3.1
1.3.2
促进基层税务机关依法行政，规范执法············
3.3
保障国家税收利益，维护纳税人合法权益·········
税收优先权制度的具体化与法定化的需要·········
1.4研究的内容························································
第二章税收优先权的一般理论综述··································
2.1国内外税收优先权的概念······································
2.1.1国外优先权的概念·······································
2.1.2我国税收优先权的演变及概念·····，··················
2.2税收优先权的性质··················，····························
2.2.1税收优先权性质的归类·································
2.2.2税收优先权的具体性质·································
2.3税收优先权的范围···············································
2.4本章小结···························································
第三章税收优先权的效力分析········································
3.1税收优先权与普通债权的效力关系分析····················
3.2税收优先权与担保物权的效力关系分析····················
3.2.1税收优先权与抵押权、质权的效力关系分析······
3.2.2税收优先权与留置权的效力关系分析···············
3.3税收优先权与罚款、没收违规法所得的效力关系分析··
3.4税收优先权的内部效力关系分析·····························
3.4.1
3.4.2
国税和地税的效力关系分析···························
税种之间的效力关系分析······························
3.5
第四章
4.1
本章小结···························································
税收优先权行使的条件
和完善································
4.1.1纳税人欠缴税款事实存在······························
4.1.2纳税人的纳税数额已经确定···························
4.1.3纳税人负有包括税收债务在内的多个到期未清偿
4.2税收优先权行使的主体········································
4.3税收优先权行使的对象········································
4.4税收优先权行使的程序········································-br..
摘要
税收优先权制度在我国是一种崭新的制度，目前还没有形成系统的理论体
系，法律规定也过于简单，还存在许多的问题。这使得基层税务机关在实际执
法过程中很难掌握具体执法标准和尺度，不仅增添了社会法律遵从成本，也带
来了一些日益突出的负面影响。
从税收执法角度来说，当前税收立法对于税收的保障手段限制较多，税收
之债与私法之债虽然在法律性质上不同，但表现形式上具有很多共同之处，现
代税法都在积极寻找用私法行使保护税收债权的途径和渠道。本文对税收优先
权制度研究的目的，旨在改进和完善我国现行税收优先权理论体系，减少和消
除税务机关在税务行政执法过程中的过错和隐患，从税收优先权行使的条件、
主体、对象、程序、期限、公示制度、法律责任等方面加以设计和完善，以建
立结构更加合理、内容更为翔实、便于执法操作的税收优先权制度，避免违法
或不当的税务执法行为产生。
本文运用案例分析、比较分析等研究方法，在对设立税收优先权制度的背
景、产生、发展及其理论和现状的具体分析基础上，深入研究了国内外关于税
收优先权的先进理论和经验，结合公共管理与税法的相关知识，对税收优先权
的效力进行科学地分析、评价，并分析在实施过程中出现的不足和缺陷，提出
税收优先权制度设计的构想和建议。
关键词:税收;税收优先权;效力:制度研究
第一章绪论·····························································
1.1选题背景···························································
1.1.1国内避税、反避税行为日益增多·····················
1.1.2新时期对税务部门依法治税提出了新的要求······
1.2研究方法···························································
1.2.1案例分析···················································
1.2.2比较研究···················································
1.2.3调查研究···················································
1.3研究的意义························································
1.3.1
1.3.2
促进基层税务机关依法行政，规范执法············
3.3
保障国家税收利益，维护纳税人合法权益·········
税收优先权制度的具体化与法定化的需要·········
1.4研究的内容························································
第二章税收优先权的一般理论综述··································
2.1国内外税收优先权的概念······································
2.1.1国外优先权的概念·······································
2.1.2我国税收优先权的演变及概念·····，··················
2.2税收优先权的性质··················，····························
2.2.1税收优先权性质的归类·································
2.2.2税收优先权的具体性质·································
2.3税收优先权的范围···············································
2.4本章小结···························································
第三章税收优先权的效力分析········································
3.1税收优先权与普通债权的效力关系分析····················
3.2税收优先权与担保物权的效力关系分析····················
3.2.1税收优先权与抵押权、质权的效力关系分析······
3.2.2税收优先权与留置权的效力关系分析···············
3.3税收优先权与罚款、没收违规法所得的效力关系分析··
3.4税收优先权的内部效力关系分析·····························
3.4.1
3.4.2
国税和地税的效力关系分析···························
税种之间的效力关系分析······························
3.5
第四章
4.1
本章小结···························································
税收优先权行使的条件
和完善································
4.1.1纳税人欠缴税款事实存在······························
4.1.2纳税人的纳税数额已经确定···························
4.1.3纳税人负有包括税收债务在内的多个到期未清偿
4.2税收优先权行使的主体········································
4.3税收优先权行使的对象········································
4.4税收优先权行使的程序········································-br..
