1) Challenge to the Tax Priority
税收优先权质疑
2) taxation priority
税收优先权
1.
The <the Law of Tax Collection and Management> issued in China recently defines the taxation priority for the first time, which is a big breakthrough in our country s legislation.
我国新《税收征管法》首次规定了税收优先权,这是我国立法上的一大突破。
2.
The establishment of taxation priority involves how to coordinate the relations between tax law and different sorts of rights protected by other laws.
税收优先权制度的设立,涉及到如何考量税法与其他法律部门所保护的各种权利的相互关系,以及如何协调这种关系等问题。
3) tax priority
税收优先权
1.
In practice,tax priority usually conflict with other priorities and guarantee real rights when we must follow the solution that tax priority should precede other priorities of public law claim on.
税收优先权是建立在税收债权、债务关系说的确立和公法债权私法保护的认可的法理基础之上的,其性质是法律为保证税收债权的实现而设定的一项法定担保物权,效力范围限于优先受偿和对抗非特定的权利人。
2.
The tax priority as a guaranteed act that the revenue can be levied is in tax law in many countries.
税收优先权作为保障国家征收税款的一个有力手段在各国的税法中都有所体现。
3.
The tax collection and management shapes the tax priority.
新税收征管法规定了税收优先权 ,即税款的受偿优先于无担保债权和行政处罚中的财产罚 ,在一定条件下 ,还优先于有担保债权。
4) tax revenue priority
税收优先权
1.
A study on the legal order of the tax revenue priority;
刍议税收优先权的法律位序
2.
Therefore,when tax revenue priority coexists with other priority,the principle of dealing with this kind of problem in the private law can be used,and the state s special policy needs should be taken into consideration,too.
税收优先权是优先权的一种形式,但税收又是一种公法上的债权债务关系。
5) tax option
税收优先权
1.
Finally,they discuss the order of tax credits, which don t belong in order to tax option,in order to get a better grasp of .
并对不属于税收优先权位序的税收债权之间竞合之位序问题也 作了尝试性的探讨。
2.
" Management Act for Tax Collection " that is newly revised proposes tax option have priority for the first time in China.
税收优先权是优先权之一种，是指特定税款基于法律的直接规定而享有的就债务人的全部财产或特定财产优先受偿的权利，主要表现在税收债权与其他债权竞合时，原则上税收债权优先与其他债权而征收。
6) primary jurisdiction
优先税收管辖权
补充资料：优先承租权与优先购买权
优先承租权与优先购买权：出租人在根据城市规划和建设需要改建、翻建出租的房屋时，承租人应当予以协助（如按时搬迁），出租人将改建、翻建后的房屋出租时，原承租人有优先承租的权利。出租人在出卖已出租的房屋时，承租人有优先购买权，得按照规定的条件购买现住房。《民法》魏振瀛，第一版，第481页，北京大学出版社
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条