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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。我国新税法中也首次规定了该制度,但由于立法技术的粗糙及利益的考量,在保护公法权利的同时,不可避免地侵犯了私法上的权利,这时税收优先权的规定就显得很不合理。立法机关应限定税收优先权的行使,确保私权不受侵犯。
Tax priority as a means of safeguarding the national tax collection is reflected in the tax laws of all countries. For the first time, the new tax law of our country also stipulates the system. However, due to the rough technical regulations and the consideration of interests, while protecting the rights of public law, it inevitably violates the rights of private law. reasonable. The legislature should limit the exercise of tax priority and ensure that private rights are not infringed.