工资优先权是指根据法律的直接规定，劳动者因从事劳动而获得相应的报酬请求权，就债务人的一般财产享有优先受偿的权利。
The wage priority is priority of claims of payment by workers for accorded work directly provided by law, on the general property of the debtor.
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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