| “交易安全”视角下《税收征收管理法》的修改意见 |
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| 引用本文： | 汤杭嘉,单颖.“交易安全”视角下《税收征收管理法》的修改意见[J].镇江高专学报,2014(2):83-86. |
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| 作者姓名： | 汤杭嘉 单颖 |
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| 作者单位： | [1]浙江工商大学经济法系,浙江杭州310018 [2]浙江师范大学行知学院法学分院,浙江金华321004 |
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| 摘 要： | 当下《税收征收管理法》的某些规定存在危害“交易安全”的弊病，主要体现在“税收优先权”制度和“欠税公告”制度的立法设计上。出于对“交易安全”的顾及，《税收征收管理法》对税收债权的受偿顺位安排、权利公示等的相关制度的设计就显得尤为重要。重构两个制度，实现两者的有效衔接，使交易主体对交易相对方“责任财产”的合理预期成为可能将是今后《税收征收管理法》修改的一个重要关注点，以便“交易安全”获得多一些保障。
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| 关 键 词： | 交易安全 税收征收管理法 税收优先权 欠税公告 |
Suggestions on the amendment of the tax administration law under the perspective of“transaction security” |
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| TANG Hang-jia,SHAN Ying.Suggestions on the amendment of the tax administration law under the perspective of“transaction security”[J].Journal of Zhenjiang College,2014(2):83-86. |
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| Authors: | TANG Hang-jia SHAN Ying |
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| Institution: | 1. School of Economic Law, Zhejiang Industrial and Commercial University, Hangzhou 310018, China; 2. School of Law, Xingzhi College of Zhenjiang Normal University, Jinhua 321004, China) |
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| Abstract: | Some problems hazarding“transaction security”exist in the present Law of the People＇s Republic of Chi-na on Tax Administration,mainly reflected in the design of the “tax priority”system and the “Announcement of Outstanding Taxes”system.In terms of the “transaction security”,the sequence arrangement of tax debt,the rights announcement and other related system design by the tax administration law are especially important.The thesis suggests reconstructing the two systems,realizing the connection of the two and making the traders＇ expecta-tion of the opposite＇s “liability property”possible so that the transaction can get more security. |
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| Keywords: | transaction security tax collection admmistration law tax priority announcement of outstanding taxes |
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