本文選題：稅收優(yōu)先權(quán) + 擔(dān)保物權(quán)��； 參考：《湖湘論壇》2017年06期

【摘要】：稅收優(yōu)先權(quán)是保障國(guó)家財(cái)政收入的一項(xiàng)重要制度,擔(dān)保物權(quán)則重點(diǎn)保護(hù)債權(quán)人利益,關(guān)注交易安全。當(dāng)一項(xiàng)財(cái)產(chǎn)同時(shí)成為稅收優(yōu)先權(quán)和擔(dān)保物權(quán)的行使對(duì)象時(shí),二者孰先便會(huì)產(chǎn)生沖突。通過(guò)對(duì)這兩項(xiàng)權(quán)利的理論基礎(chǔ)等進(jìn)行對(duì)比分析可得出以下結(jié)論:首先,在我國(guó)現(xiàn)有的法律基礎(chǔ)上,稅收優(yōu)先權(quán)與抵押權(quán)、質(zhì)押權(quán)的沖突應(yīng)通過(guò)實(shí)證研究來(lái)判斷誰(shuí)更優(yōu)先,同時(shí)應(yīng)進(jìn)一步完善我國(guó)的欠稅公告制度;其次,稅收優(yōu)先權(quán)與留置權(quán)產(chǎn)生沖突時(shí),留置權(quán)的行使應(yīng)先于稅收優(yōu)先權(quán)。
[Abstract]:Tax priority is an important system to protect the state revenue, and the security interest focuses on the protection of creditors' interests and the security of transactions. When a property becomes the object of both tax priority and security right, there will be conflict between the two. Through the comparative analysis of the theoretical basis of the two rights, we can draw the following conclusions: first, on the basis of the existing laws of our country, the conflict between tax priority, mortgage and pledge should be judged by empirical research. At the same time, we should further improve the system of tax arrears announcement in our country. Secondly, when the conflict between the tax priority and the lien arises, the lien should be exercised before the tax priority.
【作者單位】： 中共湖南省委黨校 湖南行政學(xué)院;
【分類號(hào)】：D922.22;D923.2
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本文編號(hào)：1918497