50頁
摘要
稅收優(yōu)先權(quán)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(wù)機關(guān)在實際執(zhí)
法過程中很難掌握具體執(zhí)法標(biāo)準(zhǔn)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(fù)面影響。
從稅收執(zhí)法角度來說，當(dāng)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(quán)的途徑和渠道。本文對稅收優(yōu)先
權(quán)制度研究的目的，旨在改進(jìn)和完善我國現(xiàn)行稅收優(yōu)先權(quán)理論體系，減少和消
除稅務(wù)機關(guān)在稅務(wù)行政執(zhí)法過程中的過錯和隱患，從稅收優(yōu)先權(quán)行使的條件、
主體、對象、程序、期限、公示制度、法律責(zé)任等方面加以設(shè)計和完善，以建
立結(jié)構(gòu)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(quán)制度，避免違法
或不當(dāng)?shù)亩悇?wù)執(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(shè)立稅收優(yōu)先權(quán)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(chǔ)上，深入研究了國內(nèi)外關(guān)于稅
收優(yōu)先權(quán)的先進(jìn)理論和經(jīng)驗，結(jié)合公共管理與稅法的相關(guān)知識，對稅收優(yōu)先權(quán)
的效力進(jìn)行科學(xué)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(quán)制度設(shè)計的構(gòu)想和建議。
關(guān)鍵詞:稅收;稅收優(yōu)先權(quán);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(wù)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(jìn)基層稅務(wù)機關(guān)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(quán)益·········
稅收優(yōu)先權(quán)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(quán)的一般理論綜述··································
2.1國內(nèi)外稅收優(yōu)先權(quán)的概念······································
2.1.1國外優(yōu)先權(quán)的概念·······································
2.1.2我國稅收優(yōu)先權(quán)的演變及概念·····，··················
2.2稅收優(yōu)先權(quán)的性質(zhì)··················，····························
2.2.1稅收優(yōu)先權(quán)性質(zhì)的歸類·································
2.2.2稅收優(yōu)先權(quán)的具體性質(zhì)·································
2.3稅收優(yōu)先權(quán)的范圍···············································
2.4本章小結(jié)···························································
第三章稅收優(yōu)先權(quán)的效力分析········································
3.1稅收優(yōu)先權(quán)與普通債權(quán)的效力關(guān)系分析····················
3.2稅收優(yōu)先權(quán)與擔(dān)保物權(quán)的效力關(guān)系分析····················
3.2.1稅收優(yōu)先權(quán)與抵押權(quán)、質(zhì)權(quán)的效力關(guān)系分析······
3.2.2稅收優(yōu)先權(quán)與留置權(quán)的效力關(guān)系分析···············
3.3稅收優(yōu)先權(quán)與罰款、沒收違規(guī)法所得的效力關(guān)系分析··
3.4稅收優(yōu)先權(quán)的內(nèi)部效力關(guān)系分析·····························
3.4.1
3.4.2
國稅和地稅的效力關(guān)系分析···························
稅種之間的效力關(guān)系分析······························
3.5
第四章
4.1
本章小結(jié)···························································
稅收優(yōu)先權(quán)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(fù)有包括稅收債務(wù)在內(nèi)的多個到期未清償
4.2稅收優(yōu)先權(quán)行使的主體········································
4.3稅收優(yōu)先權(quán)行使的對象········································
4.4稅收優(yōu)先權(quán)行使的程序········································-br..