What is the principle of tax priority?

The tax priority policy means that when the state's tax right and other creditor's rights coexist, the tax collection should take precedence over other creditor's rights. Article 45 of the Law on the Administration of Tax Collection clearly stipulates: "When the tax authorities collect taxes, the taxes shall take precedence over unsecured creditor's rights, unless otherwise stipulated by law; If the taxpayer fails to pay the tax before the taxpayer mortgages or pledges his property or the taxpayer's property is retained, the tax shall be executed before the mortgage, pledge or retention. Taxpayers owe taxes, and at the same time, they are fined and their illegal income is confiscated by administrative organs. Taxes take precedence over fines and confiscate illegal income. " The so-called "except as otherwise provided by law" in this article mainly refers to the bankruptcy expenses, employees' wages, labor insurance premiums and other creditor's rights stipulated by the Enterprise Bankruptcy Law (Trial) and other laws. Preferential tax policy refers to the special provisions of the tax law to encourage and take care of some taxpayers and taxpayers.

I. Conditions for applying for priority

1. The prerequisite for claiming priority is that an application has been formally filed in a member state. The so-called normal domestic application refers to all applications in the country where the application date can be determined, regardless of the application result. Any application that belongs to a normal country according to the domestic law of any member country or the provisions of bilateral or multilateral treaties signed between member countries.

2. The priority application period for invention patents and utility models is 12 months, and the priority application period for designs and trademarks is 6 months. The above period is counted from the date of the first application, and the date of application is not counted in the period. If the last day of the deadline is a legal holiday in the requested country, or the competent authority fails to file an application on that day, the deadline shall be extended to the first working day thereafter.

3. When an application with the same contents as the first application is later filed in the same country, if the previous application has been withdrawn, abandoned or rejected, and has not been provided to the public for review, and has not left any pending rights, the latter application shall be regarded as the first application. The date of application should be the starting date of the priority period, and the earlier application cannot be used as the basis for requesting priority. If the application for design is filed in a country according to the priority based on the application for utility model, the priority period shall be the same as that stipulated by the design; In a country, based on the priority of invention patent application, it is also allowed to file a utility model application in a country, and vice versa. The time limit of the priority application shall be subject to the time limit of the application.