民法上的优先权，是指由法律直接规定的，由特种债权的债权人所享有的，就当事人的财产优先受偿的担保物权。

The word "priority", in term of civil law , is mean that the priority in compensation that the claimants of certain special finanecial claim enjoys on the part or all of the debtor's property.

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税收优先权是指税收债权人基于法律的直接规定而享有的就税收债务人的财产优先受偿的权利。

The tax revenue priority means that the tax revenue creditor has the preferential right of being discharged with the property of the tax revenue debtor according to the law.

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