税收优先权制度研究.rar

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..