稅收優(yōu)先權制度研究.rar
稅收優(yōu)先權制度研究,50頁摘要稅收優(yōu)先權制度在我國是一種嶄新的制度，目前還沒有形成系統(tǒng)的理論體系，法律規(guī)定也過于簡單，還存在許多的問題。這使得基層稅務機關在實際執(zhí)法過程中很難掌握具體執(zhí)法標準和尺度，不僅增添了社會法律遵從成本，也帶來了一些日益突出的負面影響。從稅收執(zhí)法角度來說，當前稅收立法對于稅收的保障手段限制較多，稅收之債與私法之債雖然...
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內(nèi)容介紹
原文檔由會員 白癡學東西 發(fā)布
50頁
摘要
稅收優(yōu)先權制度在我國是一種嶄新的制度，目前還沒有形成系統(tǒng)的理論體
系，法律規(guī)定也過于簡單，還存在許多的問題。這使得基層稅務機關在實際執(zhí)
法過程中很難掌握具體執(zhí)法標準和尺度，不僅增添了社會法律遵從成本，也帶
來了一些日益突出的負面影響。
從稅收執(zhí)法角度來說，當前稅收立法對于稅收的保障手段限制較多，稅收
之債與私法之債雖然在法律性質(zhì)上不同，但表現(xiàn)形式上具有很多共同之處，現(xiàn)
代稅法都在積極尋找用私法行使保護稅收債權的途徑和渠道。本文對稅收優(yōu)先
權制度研究的目的，旨在改進和完善我國現(xiàn)行稅收優(yōu)先權理論體系，減少和消
除稅務機關在稅務行政執(zhí)法過程中的過錯和隱患，從稅收優(yōu)先權行使的條件、
主體、對象、程序、期限、公示制度、法律責任等方面加以設計和完善，以建
立結構更加合理、內(nèi)容更為翔實、便于執(zhí)法操作的稅收優(yōu)先權制度，避免違法
或不當?shù)亩悇請?zhí)法行為產(chǎn)生。
本文運用案例分析、比較分析等研究方法，在對設立稅收優(yōu)先權制度的背
景、產(chǎn)生、發(fā)展及其理論和現(xiàn)狀的具體分析基礎上，深入研究了國內(nèi)外關于稅
收優(yōu)先權的先進理論和經(jīng)驗，結合公共管理與稅法的相關知識，對稅收優(yōu)先權
的效力進行科學地分析、評價，并分析在實施過程中出現(xiàn)的不足和缺陷，提出
稅收優(yōu)先權制度設計的構想和建議。
關鍵詞:稅收;稅收優(yōu)先權;效力:制度研究
第一章緒論·····························································
1.1選題背景···························································
1.1.1國內(nèi)避稅、反避稅行為日益增多·····················
1.1.2新時期對稅務部門依法治稅提出了新的要求······
1.2研究方法···························································
1.2.1案例分析···················································
1.2.2比較研究···················································
1.2.3調(diào)查研究···················································
1.3研究的意義························································
1.3.1
1.3.2
促進基層稅務機關依法行政，規(guī)范執(zhí)法············
3.3
保障國家稅收利益，維護納稅人合法權益·········
稅收優(yōu)先權制度的具體化與法定化的需要·········
1.4研究的內(nèi)容························································
第二章稅收優(yōu)先權的一般理論綜述··································
2.1國內(nèi)外稅收優(yōu)先權的概念······································
2.1.1國外優(yōu)先權的概念·······································
2.1.2我國稅收優(yōu)先權的演變及概念·····，··················
2.2稅收優(yōu)先權的性質(zhì)··················，····························
2.2.1稅收優(yōu)先權性質(zhì)的歸類·································
2.2.2稅收優(yōu)先權的具體性質(zhì)·································
2.3稅收優(yōu)先權的范圍···············································
2.4本章小結···························································
第三章稅收優(yōu)先權的效力分析········································
3.1稅收優(yōu)先權與普通債權的效力關系分析····················
3.2稅收優(yōu)先權與擔保物權的效力關系分析····················
3.2.1稅收優(yōu)先權與抵押權、質(zhì)權的效力關系分析······
3.2.2稅收優(yōu)先權與留置權的效力關系分析···············
3.3稅收優(yōu)先權與罰款、沒收違規(guī)法所得的效力關系分析··
3.4稅收優(yōu)先權的內(nèi)部效力關系分析·····························
3.4.1
3.4.2
國稅和地稅的效力關系分析···························
稅種之間的效力關系分析······························
3.5
第四章
4.1
本章小結···························································
稅收優(yōu)先權行使的條件
和完善································
4.1.1納稅人欠繳稅款事實存在······························
4.1.2納稅人的納稅數(shù)額已經(jīng)確定···························
4.1.3納稅人負有包括稅收債務在內(nèi)的多個到期未清償
4.2稅收優(yōu)先權行使的主體········································
4.3稅收優(yōu)先權行使的對象········································
4.4稅收優(yōu)先權行使的程序········································-br..
摘要
稅收優(yōu)先權制度在我國是一種嶄新的制度，目前還沒有形成系統(tǒng)的理論體
系，法律規(guī)定也過于簡單，還存在許多的問題。這使得基層稅務機關在實際執(zhí)
法過程中很難掌握具體執(zhí)法標準和尺度，不僅增添了社會法律遵從成本，也帶
來了一些日益突出的負面影響。
從稅收執(zhí)法角度來說，當前稅收立法對于稅收的保障手段限制較多，稅收
之債與私法之債雖然在法律性質(zhì)上不同，但表現(xiàn)形式上具有很多共同之處，現(xiàn)
代稅法都在積極尋找用私法行使保護稅收債權的途徑和渠道。本文對稅收優(yōu)先
權制度研究的目的，旨在改進和完善我國現(xiàn)行稅收優(yōu)先權理論體系，減少和消
除稅務機關在稅務行政執(zhí)法過程中的過錯和隱患，從稅收優(yōu)先權行使的條件、
主體、對象、程序、期限、公示制度、法律責任等方面加以設計和完善，以建
立結構更加合理、內(nèi)容更為翔實、便于執(zhí)法操作的稅收優(yōu)先權制度，避免違法
或不當?shù)亩悇請?zhí)法行為產(chǎn)生。
本文運用案例分析、比較分析等研究方法，在對設立稅收優(yōu)先權制度的背
景、產(chǎn)生、發(fā)展及其理論和現(xiàn)狀的具體分析基礎上，深入研究了國內(nèi)外關于稅
收優(yōu)先權的先進理論和經(jīng)驗，結合公共管理與稅法的相關知識，對稅收優(yōu)先權
的效力進行科學地分析、評價，并分析在實施過程中出現(xiàn)的不足和缺陷，提出
稅收優(yōu)先權制度設計的構想和建議。
關鍵詞:稅收;稅收優(yōu)先權;效力:制度研究
第一章緒論·····························································
1.1選題背景···························································
1.1.1國內(nèi)避稅、反避稅行為日益增多·····················
1.1.2新時期對稅務部門依法治稅提出了新的要求······
1.2研究方法···························································
1.2.1案例分析···················································
1.2.2比較研究···················································
1.2.3調(diào)查研究···················································
1.3研究的意義························································
1.3.1
1.3.2
促進基層稅務機關依法行政，規(guī)范執(zhí)法············
3.3
保障國家稅收利益，維護納稅人合法權益·········
稅收優(yōu)先權制度的具體化與法定化的需要·········
1.4研究的內(nèi)容························································
第二章稅收優(yōu)先權的一般理論綜述··································
2.1國內(nèi)外稅收優(yōu)先權的概念······································
2.1.1國外優(yōu)先權的概念·······································
2.1.2我國稅收優(yōu)先權的演變及概念·····，··················
2.2稅收優(yōu)先權的性質(zhì)··················，····························
2.2.1稅收優(yōu)先權性質(zhì)的歸類·································
2.2.2稅收優(yōu)先權的具體性質(zhì)·································
2.3稅收優(yōu)先權的范圍···············································
2.4本章小結···························································
第三章稅收優(yōu)先權的效力分析········································
3.1稅收優(yōu)先權與普通債權的效力關系分析····················
3.2稅收優(yōu)先權與擔保物權的效力關系分析····················
3.2.1稅收優(yōu)先權與抵押權、質(zhì)權的效力關系分析······
3.2.2稅收優(yōu)先權與留置權的效力關系分析···············
3.3稅收優(yōu)先權與罰款、沒收違規(guī)法所得的效力關系分析··
3.4稅收優(yōu)先權的內(nèi)部效力關系分析·····························
3.4.1
3.4.2
國稅和地稅的效力關系分析···························
稅種之間的效力關系分析······························
3.5
第四章
4.1
本章小結···························································
稅收優(yōu)先權行使的條件
和完善································
4.1.1納稅人欠繳稅款事實存在······························
4.1.2納稅人的納稅數(shù)額已經(jīng)確定···························
4.1.3納稅人負有包括稅收債務在內(nèi)的多個到期未清償
4.2稅收優(yōu)先權行使的主體········································
4.3稅收優(yōu)先權行使的對象········································
4.4稅收優(yōu)先權行使的程序········································-br..
