中华人民共和国税收征收管理法 Law of the People's Republic of China on the Administration of Tax Collection ; Law of the People’s Republic of China on the Administration of Tax Collection
税收征收管理法
Tax collection and Administration Law
以上为机器翻译结果，长、整句建议使用 人工翻译 。
我国《税收征收管理法》明文规定了税收优先权制度。
China's "tax Collection and Administration Law" has expressly provided for tax priority system.
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