摘要
我国《税收征收管理法》第45条规定了税收优先权,但该条对税收债权之间的优先权,以及税收之债与其他民事债权优先权之间的位序,没有明确规定。法律需要在这方面加以解释与细化,以指导税收工作中的实践行为。
The 45the regulation of ＂ Management Act for Tax Collection＂ of our country has stipulated the priority of the tax revenue,but it doesn＇t stipulate clearly the priority between the creditor＇s rights of tax revenue, the order of the prority between creditor＇s rights of tax revenue and other civil creditor＇s rights.The law needs to explain this respect and to give detailed contents so it can guide the practice of the tax work.
出处
《行政与法》
2006年第4期101-102,共2页
Administration and Law
关键词
税收优先权
债权优先权
位序
法律分析
tax revenue priority
creditor＇s rights prority
order
law analysis
